Taxes Management Act 1970 section 69

Recovery of penalty or interest

Section 69 establishes that HMRC can recover penalties and interest using the same enforcement methods available for recovering unpaid tax.

• Covers penalties imposed under various parts of the Taxes Management Act 1970, Schedule 18 to the Finance Act 1998, and late payment penalties under Schedule 56 to the Finance Act 2009
• Also covers interest charged under the Taxes Management Act 1970 and under section 101 of the Finance Act 2009
• Penalties and interest falling within the section are treated as if they were amounts of tax for the purposes of recovery and enforcement
• Recovery methods available include distraint, Scottish recovery procedures, and court proceedings in magistrates' courts, county courts, and the High Court, with restrictions on taxpayers using set-off or counterclaim as a defence