AH3825 - Penalty Proceedings: Proceedings under TMA70/S100C: forms

Forms of the 82 series are used in proceedings for penalties before the Commissioners.

Continued failure to comply with a SA information notice – daily penalties in excess of £30

If you consider that daily penalties in excess of £30 are appropriate you should make a report in accordance with EM4707. If approval is given you will be provided with copies of the following forms:

• 82AA to lay information before the Commissioners
• 82BB to summons the taxpayer to the Commissioners’ meeting
• 82CC certificate of award of a penalty by the Commissioners.

The forms are for use in proceedings before the General Commissioners and should be adapted as necessary for use in proceedings before the Special Commissioners.

TMA70/S20(1)

Use the following forms in proceedings for penalties for Section 20(1) failures:

• 82J(New) Laying information for initial penalty
• 82K(New) Initial summons to taxpayer
• 82L(New) Certificate of award of initial penalty.

The forms are for use in proceedings before the General Commissioners and should be adapted as necessary for use in proceedings before the Special Commissioners.

TMA70/S20(3)

If you consider that penalty proceedings for failure to comply with a TMA70/S20(3) notice are appropriate you should make a report in accordance with EM2505. If approval is given you will be provided with copies of the following forms:

• 82J(3) Laying information for initial penalty
• 82K(3 Initial summons to taxpayer
• 82L(3) Certificate of award of initial penalty.

The forms are for use in proceedings before the General Commissioners and should be adapted as necessary for use in proceedings before the Special Commissioners.

Regulation 97

Use the following forms in proceedings for penalties for Regulation 97 failures:

• 82A(EC) (AH3830) Laying information for initial penalty
• 82B(EC) (AH3831) Initial summons to taxpayer
• 82C(EC) (AH3832) Certificate of award of initial penalty.