Tribunals, Courts and Enforcement Act 2007
What this means for your business
- Enforced by
- Mining Remediation Authority, National Highways, Natural England
- Applies to
- United Kingdom
- On this page
- 4 compliance obligations, 6 practical guides across 4 topics
What you must do
4 compliance obligations under this legislation.
Payments and fees 2
Pay air passenger duty on every ticket sold
If you run an airline or sell air tickets for UK‑operated flights, you must pay a duty to HMRC on every passenger. The duty’s rate is set in the Act, so you need to collect and remit the correct amount on the day of the flight (or within the statutory period). Failing to do so can lead to prosecution and fines.
Pay remote gaming duty to HMRC
If your business provides remote gambling services (e.g., online casino or betting) you must pay the remote gaming duty that HMRC sets. The duty starts from the date HMRC announces when it comes into force, and you will need to calculate and submit the duty based on your gaming revenue.
Offences and prohibitions 2
Fail to comply with production order
If a sheriff issues a production order and you do not deliver the requested document or give HMRC access to it, you can be prosecuted for contempt of court. This can lead to fines, imprisonment, or other sanctions under contempt law.
Provide inaccurate tax information to HMRC
Unlimited fineIf your business submits a tax return or any other document to HMRC that contains a false statement – whether by carelessness or deliberately – and the error leads to an understatement of tax, an overstated loss, or a false claim for repayment, you commit an offence. A separate penalty is payable for each inaccuracy and also if you fail to inform HMRC of an under‑assessment within 30 days. Conviction can lead to an unlimited monetary penalty and, depending on the seriousness, may be tried in either the magistrates’ court or Crown Court.
Penalties for non-compliance
2 penalties under this legislation. 1 carry an unlimited fine.
Provide inaccurate tax information to HMRC
Unlimited fine
Fail to comply with production order
Penalty applies
Practical guidance
Our guides explain how to comply with the requirements above.
Appealing a CIS penalty - what counts as a reasonable excuse
How to appeal Construction Industry Scheme late filing or late payment penalties. Includes examples of reasonable excuses HMRC accepts and …
Understanding HMRC enquiries
What happens during an HMRC enquiry and how to respond. Covers types of enquiries, time limits, discovery assessments, penalties, taxpayer …
What to do if you've missed a CIS deadline
Immediate steps when you have missed the 19th filing deadline or 22nd payment deadline for CIS monthly returns. Covers penalty …
Approvals and registrations you need before trading
Understanding the approvals, registrations, and licences your business needs before you can legally start trading. Covers universal registrations, activity-triggered licences, …
Mandatory registrations every business must complete
Step-by-step guide to the registrations every business must complete before trading, regardless of sector. Covers HMRC tax registration, ICO data …
Pre-trading timeline: when to apply for what
A month-by-month countdown from three months before your trading day, showing when to apply for each registration, licence, and approval …
Sections and provisions
142 classified provisions from this legislation.
Duties 3
Offences and penalties 2
Powers 8
- s.19 SDLT relief for new zero-carbon homes
- s.46 Purchased life annuities: self-assessment
- s.47 Sale and repurchase of securities
- s.84 Sections 82 and 83: supplementary
- s.95 Payment by cheque
- s.98 VAT: joint and several liability of traders in supply chain where tax unpaid
- s.106 VED: exempt vehicles
- Schedule 1 Remote gaming duty
Definitions 6
Exemptions 9
- Schedule 4 Restrictions on trade loss relief for partners
- s.63 Armed forces redundancy schemes
- s.71 Anti-avoidance
- s.73 Exemptions: intermediaries, repurchases etc
- s.75 SDLT: alternative finance arrangements
- s.77 SDLT: shared ownership trusts
- s.107 Limitation period in old actions for mistake of law relating to direct tax
- s.111 Excise duties: small consignment relief
- Schedule 25 Amendments connected with Gambling Act 2005