Article 6 of the European Convention on Human Rights entitles
everyone to a fair trial.
Where the person is charged with a criminal offence, this
includes a right to silence and a right not to self-incriminate.
It is not clear whether any of HM Revenue & Customs
penalties are criminal for the purposes of Article 6. But if the
courts ultimately find that some of them are, the HM Revenue &
Customs wants to be sure they have not accidentally infringed those
rights.
HM Revenue & Customs has to make it clear to purchasers
that they do not have any obligation to incriminate themselves,
whilst at the same time drawing their attention to the potential to
reduce penalties by making a disclosure and co-operating with the
enquiry.
