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HMRC internal manual

Compliance Handbook

Penalties for Failure to Pay on Time: Penalty assessments: Enforcement of a penalty

A penalty for failing to pay on time must be paid within 30 days. The 30-day period begins on the date the penalty assessment is issued.

A penalty assessment

  • may be enforced as if it were an assessment of tax,
  • is treated, for procedural purposes, in the same way as an assessment of tax, except where there are specific rules, such as time limits, see CH157200, and
  • may be combined with an assessment of tax.

FA09/SCH56/PARA11 (2) & (3)