Taxes Management Act 1970 section 103ZA

Disapplication of sections 100 to 103 in the case of certain penalties

Section 103ZA excludes certain modern penalty regimes from the older penalty procedures set out in sections 100 to 103 of the Taxes Management Act 1970.

• The older TMA 1970 penalty procedures (sections 100 to 103) — covering determination of penalties by HMRC officers, appeals against penalties, and time limits — do not apply to penalties arising under the newer regimes listed in this section.
• The excluded penalties cover a wide range of defaults including errors in returns, failures to notify, late filing of returns, late payment of tax, non-compliance with HMRC information and data-gathering powers, and dishonest conduct by tax agents.
• Penalties under the general anti-abuse rule, follower notices and accelerated payments, serial tax avoidance, asset-based penalties, and penalties for enabling defeated tax avoidance schemes are also excluded from the old procedures.
• Each of these newer penalty regimes contains its own self-contained rules for how penalties are determined, appealed, and the time limits that apply, making the older TMA 1970 procedures unnecessary for them.