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The International Tax Enforcement (Disclosable Arrangements) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 25
- PART 3
- Regulation 17
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Determination of penalty by HMRC: further daily penalty under regulation 14(1)(b) and penalty in relation to annual report
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17.—(1) An officer of Revenue and Customs may make a determination imposing a penalty under regulation 14(1)(b) or (6) and setting it at such amount as, in the opinion of that officer, is correct or appropriate.
(2) Notice of a determination of a penalty under this regulation must be given to the person liable to the penalty and must state the date on which it is issued and the time within which an appeal against the determination may be made.
(3) After the notice of determination under this regulation has been given the determination must not be altered except in accordance with paragraph (4) or on appeal.
(4) If it is discovered by an officer of Revenue and Customs that the amount of a penalty determined under this regulation is or has become insufficient, the officer may make a determination in a further amount so that the penalty is set at the amount which, in the opinion of that officer, is correct or appropriate.
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