EM1362 - Human Rights Act 1998 (HRA): Article 6: Informing the Taxpayer about Penalties

Whenever penalties covered by Article 6 of the European Convention of Human Rights (ECHR) are likely, see EM1360, there is certain information you must communicate to the taxpayer.

This is best done face to face but if a meeting cannot be arranged then you must give the explanation in writing.

However taxpayers are informed of their rights you must

• give the taxpayer (personally) an IR160, see EM1605,
• convey the information in writing to the taxpayer, see EM1363 for suitable text.

If you are in a meeting you should use your own wording based on the text at EM1363. You should also

• draw attention to any clear errors established from the records examination and
• record what was said in writing and copy the notes of the meeting to the taxpayer and agent if appropriate.

If the taxpayer says that they will not answer any questions you may also want to explain to them that you can use your formal powers to obtain information required to establish any liability to tax.

If you are writing to a taxpayer you should also send a copy to any agent acting.