CH194630 - Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression: assessing the penalty

We will issue a penalty notice when we have sufficient evidence of facts to suggest that a person is liable to a penalty for making, supplying or promoting an electronic sales suppression tool.

When we charge a penalty, we will issue a penalty notice telling the person

  • the date of the notice
  • what leads them to be liable to a penalty and the reasons why the penalty has been charged
  • the legislation under which the penalty is due
  • how we calculated the penalty
  • what they owe
  • when and how they must pay the penalty
  • how the Human Rights Act applies when we consider penalties for making, supplying or promoting an electronic sales suppression tool

The notice must explain the recipient’s right to appeal and the appeal process.

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  • the date on which any appeal is determined or withdrawn

FA22/SCH14/PARA2-5