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The International Tax Compliance Regulations 2015
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- 15/04/2015- Amendment
- 30/09/2016- Amendment
- 17/05/2017- Amendment
- 31/12/2020
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Assessment of penaltiesU.K.
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18.—(1) If a person becomes liable to a penalty under any of regulations 13 to 16, an officer of Revenue and Customs may assess the penalty.
(2) If an officer does so, the officer must notify the person [F1of the assessment] .
(3) An assessment of a penalty under regulation [F213(2)] , 14 or 16(1)(a) must be made within the period of 12 months beginning with the date on which the person became liable to the penalty.
(4) An assessment of a penalty under regulation [F313(1),] 15 or 16(1)(b) must be made—
(a)within the period of 12 months beginning with the date on which the inaccuracy [F4or failure] first came to the attention of an officer of Revenue and Customs, and
(b)within the period of 6 years beginning with the date on which the person became liable to the penalty.
Textual Amendments
F1Words in reg. 18(2) inserted (17.5.2017) by The International Tax Compliance (Amendment) Regulations 2017 (S.I. 2017/598), regs. 1(1), 14
F2Word in reg. 18(3) substituted (30.9.2016) by The International Tax Compliance (Client Notification) Regulations 2016 (S.I. 2016/899), regs. 1, 5(a)
F3Word in reg. 18(4) inserted (30.9.2016) by The International Tax Compliance (Client Notification) Regulations 2016 (S.I. 2016/899), regs. 1, 5(b)
F4Words in reg. 18(4)(a) inserted (30.9.2016) by The International Tax Compliance (Client Notification) Regulations 2016 (S.I. 2016/899), regs. 1, 5(c)
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