An initial penalty of up to £5000 for the failure to
disclose details of a tax avoidance scheme may be awarded by the
Special Commissioners under TMA70/S98C. Once the Commissioners have
awarded an initial penalty further, daily, penalties can be
determined by an officer of Revenue & Customs.
All such cases are dealt with by the Avoidance Intelligence
Unit with which providers of a tax avoidance schemes are required
to register the existence of such schemes. Local offices will not
normally be involved in obtaining an award of penalties where a
provider has failed to register a scheme.
