扒哥吃瓜

In 2025, the UK government consulted on reform of behavioural penalties, including alternative approaches to penalty suspension. Currently, taxpayers who receive a penalty for a careless inaccuracy may have the penalty suspended if they meet certain conditions, such as introducing measures to avoid similar mistakes.聽聽

HMRC commissioned independent research agency,聽Verian聽to carry out research to聽explore the experiences of taxpayers who have received a penalty for a careless inaccuracy, both with and without聽a suspension. The research aimed聽to provide insight on whether penalty suspension is effective and to test reactions to alternative options.聽聽聽

Between July聽2025聽and August 2025, Verian conducted聽43 in-depth qualitative interviews with 21 individuals (ITSA customers who pay income tax via聽self assessment) and 22 small businesses (VAT customers, with a turnover below 拢10 million, and fewer than 20 employees) to聽explore customer experiences of receiving a penalty or a penalty suspension.