Saving Gateway Accounts Act 2009

22 Decisions and notices

(1) It is for the Commissioners to impose a penalty under section 19, 20 or 21.

(2) A decision to impose a penalty may not be made after the end of 12 months beginning with the relevant date.

(3) In subsection (2) “the relevant date” means—

(a) in relation to a penalty under section 19(1), the last day of the appeal period;

(b) in relation to a penalty under section 19(2)(a) or (b) or 21(1) (other than one within paragraph (d) below), the day on which the Commissioners become aware of the matter in respect of which the penalty is imposed;

(c) in relation to a penalty under section 20(1), the day on which the failure occurred or began;

(d) in relation to a supplementary penalty imposed by virtue of section 21(3), the day on which the Commissioners become aware of the underestimate.

(4) In subsection (3)(a), “the appeal period” means the period during which—

(a) the person on whom the penalty is imposed could appeal under section 23(1)(e), or

(b) an appeal made by the person under section 23(1)(e) has not yet been determined or withdrawn.

(5) If the Commissioners decide to impose a penalty, they must give notice of the decision to the person on whom the penalty is imposed.

(6) The Commissioners may, in their discretion, reduce a penalty after a notice has been given.

(7) A penalty must be paid within 30 days beginning with the date on which the notice of the penalty was issued.

(8) A notice must specify—

(a) the amount of the penalty;

(b) the date on which the notice is issued;

(c) details of the right of appeal against the penalty under section 23.

(9) A penalty is to be treated for the purposes of Part 6 of the Taxes Management Act 1970 (c. 9) (collection and recovery) as if it were tax charged in an assessment and due and payable.