Taxes Consolidation Act 1997 section 1077B

Penalty notifications and determinations

Section 1077B sets out the procedure Revenue must follow when forming an opinion that a person is liable to a penalty, including the requirement to issue written notice and the right to apply to a court if the person does not agree or pay.

• Revenue must issue a written notice identifying the penalty provisions, circumstances, and amount when it forms an opinion that a person is liable to a penalty.
• Revenue may amend its penalty opinion at any time and must issue a fresh notice of the amended opinion.
• If the person does not agree in writing and pay the penalty within 30 days, Revenue may apply to a relevant court to determine whether a penalty arises.
• The provisions apply to acts or omissions giving rise to penalties whether arising before, on, or after 24 December 2008, but not to penalties already paid before that date.