Taxes Consolidation Act 1997 section 1077C

Recovery of penalties

Section 1077C sets out how tax penalties are recovered and when they become due and payable.

• Where a court finds a person liable to a penalty, it must also order recovery of that penalty.
• Penalties may be collected using the same mechanisms as ordinary tax debts.
• A penalty becomes due from the date it is agreed in writing, accepted as part of a settlement, or determined by a court.
• These provisions apply to penalties arising from acts or omissions occurring before, on or after 24 December 2008.