# The International Tax Compliance Regulations 2015, Regulation 22K: Assessment of penalties by HMRC


(1) An officer of Revenue and Customs may make an assessment imposing a penalty under any of regulations 22A to 22H and setting it at such amount as, in the opinion of the officer, is appropriate.
(2) Notice of an assessment of a penalty under this regulation must—
(a) be given to the person liable to the penalty,
(b) state the date on which it is issued and the time within which an appeal against the assessment may be made, and
(c) in the case of an assessment of a penalty under regulation 22A, 22B, 22C, or 22D, state the reportable period in respect of which the penalty is assessed.
(3) Subject to paragraph (4), after a notice of assessment of a penalty under this regulation has been given, the assessment must not be altered except on appeal.
(4) If it is discovered by an officer of Revenue and Customs that the amount of a penalty under regulation 22C(b), 22E(b), 22F(b) or 22G(b) which has been assessed under this regulation is or has become insufficient, the officer may make an assessment in a further amount so that the penalty is set at the amount which, in the opinion of that officer, is appropriate.

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Source: https://www.legislation.gov.uk/uksi/2015/878/regulation/22K (the official version)
Page: https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22K
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.