HMRC’s approach to penalties angers accountants as ‘carelessness’ penalty regime becomes ‘taxation on genuine mistakes’.

Accountants at leading firm Blick Rothenberg are calling for stronger clarification from HMRC on its use of penalty regime around failure to take reasonable care after former deputy PM Angela Rayner escapes penalty sanction, saying ‘ordinary taxpayers should not be held to higher standard than politicians’.

Sean Drury, head of tax at Blick Rothenberg, said: ‘Angela Rayner’s declaration that she has been “cleared” would indicate that HMRC concluded no penalty was due in respect of the well-publicised issues to do with stamp duty land tax.

‘This is surprising, as it is unclear why she was not regarded as having failed to take reasonable care given HMRC’s own guidelines on what counts as “carelessness”. Politicians should not be held to a lower standard than ordinary taxpayers are by HMRC in this regard.’

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