SDLTM86710 - Compliance: Penalties

Determination of penalties FA03/SCH14: The notice FA03/SCH14/PARA2

A penalty notice of determination under FA03/SCH14 must be served on the person liable to the penalty, usually the purchaser.

The notice must also state

• the date on which the notice is issued
• the time within which an appeal against determination should be made, which for this legislation is 30 days from the issue date

The determination is to be considered final unless HM Revenue & Customs decides it is excessive see SDLTM86720, or an appeal against the determination is upheld, see SDLTM86730.

Where a person who has incurred a penalty has died a determination under FA03/SCH14/PARA2 which could have been made in relation to them, may be made in relation to their personal representatives.

Any penalty imposed on personal representatives by virtue of this subsection shall be a debt due from and payable out of the deceased’s estate.