Modifications etc. (not altering text)
C1Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))
C2Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)
(1)Where a person fraudulently or negligently—
(a)makes an incorrect statement or declaration in or in connection with a claim for a tax credit or a notification of a change of circumstances given in accordance with regulations under section 6 or in response to a notice under section 17, or
(b)gives incorrect information or evidence in response to a requirement imposed on him by virtue of section 14(2), 15(2), 16(3), 18(10) or 19(2) or regulations under section 25 [F1 or in response to a notification under section 21A(5)],
a penalty not exceeding £3,000 may be imposed on him.
(2)Where a person liable to a penalty under subsection (1) is a person making, or who has made, a claim for a tax credit for a period jointly with another and the penalty is imposed—
(a)under paragraph (a) of that subsection in respect of the claim, a notification relating to the tax credit claimed or a notice relating to the tax credit awarded on the claim, or
(b)under paragraph (b) of that subsection in respect of a requirement imposed on him with respect to the tax credit for the period,
a penalty of an amount not exceeding £3,000 may be imposed on the other person unless subsection (3) applies.
(3)This subsection applies if the other person was not, and could not reasonably have been expected to have been, aware that the person liable to the penalty under subsection (1) had fraudulently or negligently made the incorrect statement or declaration or given the incorrect information or evidence.
(4)Where penalties are imposed under subsections (1) and (2) in respect of the same statement, declaration, information or evidence, their aggregate amount must not exceed £3,000.
(5)Where a person acts for another—
(a)in or in connection with a claim or notification referred to in subsection (1), or
(b)in response to a notice so referred to,
subsection (1) applies to him (as well as to any person to whom it applies apart from this subsection).
Textual Amendments
F1Words in s. 31(1)(b) inserted (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(9) (with art. 1(5))
Commencement Information
I1S. 31 wholly in force at 6.4.2003; s. 31 not in force at Royal Assent, see s. 61; s. 31 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2
(1)Where a person fails—
(a)to provide any information or evidence which he is required to provide by virtue of section 14(2), 15(2), 16(3), 18(10) or 19(2) or regulations under section 25, or
(b)to comply with a requirement imposed on him by a notice under section 17 by virtue of subsection (2)(a), (4)(a) or (6)(a) of that section,
the penalties specified in subsection (2) may be imposed on him.
(2)The penalties are—
(a)a penalty not exceeding £300, and
(b)if the failure continues after a penalty is imposed under paragraph (a), a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under that paragraph was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).
(3)Where a person fails to give a notification required by regulations under section 6(3), a penalty not exceeding £300 may be imposed on him.
(4)No penalty under subsection (2) may be imposed on a person in respect of a failure after the failure has been remedied.
(5)For the purposes of this section a person is to be taken not to have failed to provide information or evidence, comply with a requirement or give a notification which must be provided, complied with or given by a particular time—
(a)if he provided, complied with or gave it within such further time (if any) as the Board may have allowed,
(b)if he had a reasonable excuse for not providing, complying with or giving it by that time, or
(c)if, after having had such an excuse, he provided, complied with or gave it without unreasonable delay.
(6)Where the members of a [F2couple] both fail as mentioned in subsection (1)(b), the aggregate amount of any penalties under subsection (2) imposed on them in relation to their failures must not exceed the amounts specified in that subsection; and where the members of a [F2couple] both fail as mentioned in subsection (3), the aggregate amount of any penalties imposed on them in relation to their failures must not exceed £300.
Textual Amendments
F2Word in s. 32(6) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(8)(d), Sch. 24 para. 145; S.I. 2005/3175, art. 2(1), Sch. 1
Commencement Information
I2S. 32 wholly in force at 6.4.2003; s. 32 not in force at Royal Assent, see s. 61; s. 32 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2
(1)Where an employer refuses or repeatedly fails to make to an employee payments of tax credits which he is required to make to him by regulations under section 25 and, as a result, the Board make payments to the employee in accordance with regulations under subsection (2)(b) of that section, a penalty not exceeding £3,000 may be imposed on the employer.
(2)Where an employer has, by reason of his fraud or neglect, not paid to an employee for a tax year the correct amount of any tax credit which he is required by regulations under section 25 to pay to him for that tax year, a penalty not exceeding £3,000 may be imposed on the employer.
(3)But no penalty may be imposed on an employer under subsection (2) in respect of payments which are incorrect only because of a refusal or failure in respect of which a penalty is imposed on him under subsection (1).
Schedule 2 (penalties: supplementary) has effect.
Commencement Information
I3S. 34 wholly in force at 6.4.2003; s. 34 not in force at Royal Assent, see s. 61; s. 34 in force for certain purposes at 1.8.2002 and 1.1.2003 and otherwise in force at 6.4.2003 by S.I. 2002/1727, art. 2