Taxes Management Act 1970 section 100A

Provisions supplementary to section 100

Section 100A sets out the payment terms and legal status of penalties that have been determined by an HMRC officer under section 100.

• A penalty determined by an HMRC officer under section 100 becomes due and payable 30 days after the notice of determination is issued.
• The 30-day payment window runs from the date the notice is issued, not from the date it is received.
• For all purposes, the penalty is treated as though it were a tax assessment that has been charged and is due and payable.
• This treatment as an assessment means that the normal collection and enforcement powers available for tax debts also apply to such penalties.