How to do a compliance check: compliance check series of factsheets: when to issue CC/FS7b penalties for not telling us about an under-assessment
Factsheet CC/FS7b tells a person:
- what an under-assessment is
- when we may charge penalties for an under-assessment
- when we will not charge penalties for an under-assessment
- what they can do to reduce any penalties we may charge
- how we work out the amount of a penalty
- about their rights.
You must give the person factsheet CC/FS7b as soon as you have established that:
- an assessment we sent them was too low and
- they did not tell us that it was too low within 30 days of the date of the assessment.
If you are issuing factsheet CC/FS7b it is good practice also to issue factsheet CC/FS9 The Human Rights Act and penalties, see CH202275. Issuing factsheet CC/FS9 is not mandatory in these cases because we do not accept that penalties for not telling us about an under-assessment are subject to Article 6 of the ECHR, see CH300200.
Penalties for under-assessment are explained in CH81090.