EM1363 - Human Rights Act 1998 (HRA): Article 6: Message to convey

The following text should be used when writing to taxpayers in Article 6 cases.

Note: If you are in a meeting you should use your own wording based on this text

We would welcome your co-operation with our enquiry and in establishing the correct tax andNational Insurance (liabilities). The extent to which you co-operate with us and provide uswith information is entirely a matter for you. In making your decision you may wish to gethelp from a professional adviser particularly if you are not already represented.

Our enquiry may show that an offence has been committed for which you may have to pay apenalty which is worked out as a percentage of the tax or National Insurance underpaid orpaid late (as described in leaflet IR160 enclosed). In calculating the amount of the penalty, wewill take into account the extent to which you have been helpful and have freely and fullyvolunteered any information about income or gains that were omitted, understated or paidlate.

You are entitled to have the question of penalties heard without unreasonable delay. Thenormal procedure is that penalties are not imposed until after the liabilities on which they arebased have been established and finalised.

We may impose the penalties earlier if we consider that additional liabilities are due and wecannot settle matters through a contract between us. We would send you an Amendmentand/or Assessment telling of the additional liabilities and you could appeal against our figures.You have the right to ask for your appeal to be heard by the Commissioners, but if acontentious hearing becomes necessary, we would make a penalty determination and youcould appeal against that determination. The appeals could then be listed for the same hearingbefore the Commissioners.

We may also impose the penalties earlier if you are dissatisfied with the rate of progresstowards finalising matters: you can as a first step apply to the Commissioners to have theenquiry closed. This procedure is explained in the Code of Practice that was sent to you whenthe enquiry was opened.

If the Commissioners order that the enquiry be closed we would then send you an Amendmentand/or Assessment telling you of the final liabilities and we would make a penaltydetermination based on those liabilities. You would have the right of appeal against both theliabilities and the penalty. And again both could be listed for the same hearing before theCommissioners.

Legal aid may be available for certain cases before the General and Special Commissioners ofIncome Tax. If you plan to appeal against the penalties, you may wish to check whether legalaid is available for your specific case. Applications should be made through a solicitor oranother authorised organisation.

If you need a solicitor you will be able to find one either by consulting the Community LegalAdvice directory available on line at http://www.communitylegaladvice.org.uk or by phoningCommunity Legal Advice on 0845 345 4345.