UK Act of Parliament 2007 United Kingdom

Tribunals, Courts and Enforcement Act 2007

What this means for your business

4 obligations
2 penalties
10 guides
Enforced by
HMRC, Insolvency Service, VOA
Applies to
United Kingdom
On this page
4 compliance obligations, 10 practical guides across 4 topics
Read full text on legislation.gov.uk

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.

Trader/Business s.12 HMRC Each time a passenger boards a flight operated by your airline

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.

Trader/Business s.8 HMRC You provide remote gaming facilities on or after the start date specified …

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.

Any Person Schedule 23 HMRC

Provide inaccurate tax information to HMRC

Unlimited fine

If 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.

Any Person Schedule 24 HMRC

Penalties for non-compliance

2 penalties under this legislation. 1 carry an unlimited fine.

Unlimited fine

Provide inaccurate tax information to HMRC

Unlimited fine

Either way Schedule 24 Penalises: Provide inaccurate tax information to HMRC
Fine

Fail to comply with production order

Penalty applies

Schedule 23 Penalises: Fail to comply with production order

Practical guidance

Our guides explain how to comply with the requirements above.

Sections and provisions

764 classified provisions from this legislation.

6 Duties 4 Offences and penalties 19 Powers 18 Definitions 11 Exemptions

Duties 6

  • s.8 Senior President of Tribunals: power to delegate
  • s.12 Proceedings on appeal to Upper Tribunal
  • s.16 Emissions trading: charges for allocations
  • s.116 Remedies other than bankruptcy effect in relation
  • s.117 Charging of interest etc.
  • s.118 Stopping supplies of gas or electricity

Offences and penalties 4

  • Schedule 23 Extension of HMRC powers: Scotland
  • Schedule 24 Penalties for errors
  • s.29ZB Offences of recording or transmission in relation to broadcasting
  • s.29ZC Offences of recording or transmitting participation through live link

Powers 19

  • s.14A Appeal to Supreme Court: grant of certificate by Upper Tribunal
  • s.19 Transfer of judicial review applications from High Court
  • s.29B Directions and independence: authorised persons
  • s.46 Delegation of functions by Lord Chief Justice etc.
  • s.47 Co-operation in relation to judicial training, guidance and welfare
  • s.84 Recovery of sums due and overpayments
  • s.95 Application for information about action to recover judgment debt
  • s.98 VAT: joint and several liability of traders in supply chain where tax unpaid
  • s.106 Administration orders
  • s.120 Registration of plans
  • s.122 Right of appeal
  • s.123 Dealing with appeals
  • s.124 Charges by operator of approved scheme
  • s.125 Procedure for termination
  • s.127 Alternatives to termination
  • s.128 Effects of end of approval
  • s.134 Protected objects
  • s.141 Judicial review: power to substitute decision
  • s.145 Power to make supplementary or other provision

Definitions 18

  • s.6A Certain judges who are also judges of the First-tier Tribunal
  • Schedule 13 Taking control of goods: amendments
  • s.29E Indemnification of authorised persons
  • s.29ZD Interpretation
  • s.29A Meaning of “authorised person” and “judicial office holder” authorised person judicial office holder
  • s.90 Partnership tax returns
  • s.101 Using the information about the debtor
  • s.108 Debt relief orders and debt relief restrictions orders etc.
  • s.110 Mergers Directive: regulations
  • s.113 Terms of approval
  • s.121 Other debt management arrangements in force
  • s.129 The supervising authority approval relevant time
  • s.131 Main definitions
  • s.133 Periods of protection
  • s.136 Relevant museums and galleries
  • s.137 Interpretation
  • s.147 Extent
  • Schedule 1 Senior President of Tribunals remote gaming P gambling tax

Exemptions 11

  • Schedule 4 Chambers and Chamber Presidents: further provision
  • s.14C Appeal to Supreme Court: exclusions
  • s.29D Costs or expenses in legal proceedings: authorised persons
  • s.63 Armed forces redundancy schemes
  • s.71 Abolition of common law right
  • 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
  • s.130 Regulations