Closed consultation

Behavioural penalties reform

From:
HM Revenue & Customs
Published
26 March 2025

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Summary

The consultation seeks views on options to simplify and strengthen HMRC鈥檚 behavioural penalties for inaccuracies and failures to notify.

This consultation ran from
to

Consultation description

The consultation explores options to simplify the ways in which penalties are calculated and applied and provide a stronger deterrent for those who deliberately avoid paying what they owe.

It is likely to be of particular interest to tax agents, representative bodies, charities, and other voluntary organisations that help people with their tax affairs.

Documents

Reform of behavioural penalties

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Published 26 March 2025

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