CH157100 - Penalties for Failure to Pay on Time: Penalty assessments: Raising a penalty assessment

Once we have established that a person has become liable to a penalty for a failure to pay on time we will send them a penalty notice and tell them

  • how we calculated the penalty,
  • what they owe, and
  • when they must pay it.

Note - DMB raises all penalties for the late payment of PAYE, NIC, CIS and SL deductions and therefore you do not charge them during a compliance check.

The enforcement rules that apply to the tax for a specific tax regime, also apply to the penalty assessment and so the penalty is enforceable in the same way as an assessment to tax.

FA09/SCH56/PARA11