Behavioural penalties reform
- From:
- HM Revenue & Customs
- Published
- 26 March 2025
- Last updated
- 26 November 2025 — See all updates
Read the full outcome
Detail of outcome
The government has published a summary of responses to the consultation ‘Reform of behavioural penalties’, which explored ways to modernise HMRC’s penalties for inaccuracies and failures to notify.
The response document provides a summary of the feedback and sets out the government response and next steps for HMRC.
The government intends to develop options to simplify and strengthen these penalties, to reduce their complexity and improve their role in supporting compliance.
Original consultation
Summary
The consultation seeks views on options to simplify and strengthen HMRC’s behavioural penalties for inaccuracies and failures to notify.
This consultation closesran atfrom
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Consultation description
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.
Documents
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Updates to this page
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Added summary of responses.
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First published.
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Update history
2025-11-26 15:25
Added summary of responses.
2025-03-26 13:09
First published.