SDLTM86530 - Compliance: Penalties

Contract settlements and abatement: Tax geared penalties

FA03/SCH14 gives the authority for the determination of penalties. The purchaser has the right of appeal against a penalty determination under FA03/SCH14/PARA5.

A written submission should be made to a Grade 6 officer before any penalty determinations are made.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Where a tax-geared penalty determination could be sought a compliance caseworker should avoid giving any definite commitment to this in case there are unforeseen technical or practical reasons to prevent a determination going ahead.