HMRC has published new factsheet CC/FS57 on the Human Rights Act and DOTAS penalties. article 6 of the European Convention on Human Rights, which was incorporated into UK law through the Human Rights Act 1998 gives certain rights when considering whether to charge certain types of penalties.
This factsheet sets out what taxpayers’ rights under article 6 mean when HMRC is considering penalties. This includes taxpayers having the right under article 6 not to answer HMRC’s questions under the principle of the right to not self-incriminate or the right to silence. However, this right does not cover information or documents that already exists which means taxpayers must give HMRC information or documents that already exist if HMRC has a legal right to ask for them. If the tribunal determines a penalty, taxpayers will also have the right to appeal that decision to the Upper Tribunal.
HMRC has published new factsheet CC/FS57 on the Human Rights Act and DOTAS penalties. article 6 of the European Convention on Human Rights, which was incorporated into UK law through the Human Rights Act 1998 gives certain rights when considering whether to charge certain types of penalties.
This factsheet sets out what taxpayers’ rights under article 6 mean when HMRC is considering penalties. This includes taxpayers having the right under article 6 not to answer HMRC’s questions under the principle of the right to not self-incriminate or the right to silence. However, this right does not cover information or documents that already exists which means taxpayers must give HMRC information or documents that already exist if HMRC has a legal right to ask for them. If the tribunal determines a penalty, taxpayers will also have the right to appeal that decision to the Upper Tribunal.
