Threads / HMRC Civil Information Powers / Behavioural penalties reform
Consultation Outcome Published 26 Nov 2025 ↗ View on GOV.UK

Behavioural penalties reform

The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.

Opened 26 Mar 2025
Closed 18 Jun 2025
▤ Verbatim text from source document

The consultation explores options to simplify the ways in which penalties are calculated and applied and provide a stronger deterrent for those who deliberately avoid paying what they owe.

It is likely to be of particular interest to tax agents, representative bodies, charities, and other voluntary organisations that help people with their tax affairs.