CH179020 - Sanctionable conduct by tax advisers: how to process a penalty: what the assessment must include
We may issue a penalty assessment when a person has become liable to
- a penalty for failing to comply with a file access notice, see CH177270,
- a penalty for providing inaccurate information in response to a file access notice, see CH177350
- a penalty for sanctionable conduct, see CH178210+.
There may be situations where a person is charged a penalty for failing to comply with a file access notice, providing inaccurate information, and/or a penalty for sanctionable conduct.
We can only issue an assessment for a penalty for sanctionable conduct where we have already issued a conduct notice, see CH179020.
A penalty assessment notice must include
- the date of the assessment
- what led to the penalty (for example, failure to comply with the file access notice dated DD/MM/YYYY)
- the legislation under which the penalty is due
- the amount of the penalty
- when and how they must pay it, and
- if appropriate, the period the penalty relates to.
A notice of assessment of daily penalties must also show
- the period to which the assessment relates (date to date inclusive)
- the number of days included
- the daily amount of the penalty, and
- the total amount of the penalties.
The notice must also explain the recipient’s right to review and appeal, and the process for this.
The notice must explain that the penalty must be paid within 30 days of the later of
- the date on which the notice was issued if an appeal is not made, and
- the date on which any appeal is determined or withdrawn.
See CH179030 for guidance on the time limits for assessing a penalty.