HMRC penalties – a discussion document

Published on 12 May 2015

The LITRG welcomes the opportunity to discuss the present penalty regime in relation to the unrepresented low-income taxpayer. We applaud HMRC’s wish to ‘better differentiate between deliberate and persistent non-compliers and those who might make an occasional error for whom alternative interventions are more appropriate’, and focus our comments on the automated regime for self-assessment late filing and late payments.

We also highlight the difficulties faced by those for whom using a computer is either difficult or impossible, and urge HMRC to provide adequate provisions in the interest of proportionality and fairness.

The LITRG response can be found here.


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