AWRS121100 - Raising a penalty assessment: notice of liability
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
When assessing a penalty for a deliberate trading without approval you must notify each liable officer about their individual liability to pay all or part of the penalty, following the guidance at CH406300.
Charging penalties: company officer’s liability to pay a penalty: notifying the officer about their liability to pay
Process to be confirmed in due course
The penalties for trading without approval apply to a liable officer in the same way as they apply to the company. This means that the same procedures and safeguards apply.
A liable officer can therefore appeal against:
- your decision to pursue them for all or part of the penalty assessed on the company, and
- the amount of the penalty you have allocated to them.
However, they cannot specifically appeal against your decision that they have gained or attempted to gain personally from the deliberate contravention.
The liable officers do not individually have the right to appeal against the amount of the penalty assessed on the company. This can only be appealed by the company or the administrator/insolvency practitioner, if they are being wound up.
You will find detailed guidance about the review process that applies to appealable decisions in the Appeals, Reviews and Tribunals Guide (ARTG).