Information & Inspection Powers: Penalties: Penalty assessments: When to issue a penalty assessment
Normally you should issue the penalty assessment to the person as soon as possible (see CH26760) after the date
- specified on the information notice for producing the documents or providing the information has passed and the information or documents have not been supplied, or
- the deliberate obstruction occurs, or
- you decide to impose daily penalties, or
- the Upper Tribunal determined an amount of tax-related penalty, or
- an inaccuracy in information provided or documents produced in response to the notice comes to your attention.
However, you must issue a penalty assessment within the following time limits:
For initial, daily and increased daily penalties you must issue the penalty assessment in the 12 months after the latest of
- the end of the period during which the person can appeal where there is a right of appeal against the information notice, see CH24320, or
- the date on which the appeal is finally decided or the person withdraws it when a person has appealed against the information notice, or
- the date on which the person became liable to the penalty in any other case.
For tax-related penalties you must make the application to the Upper Tribunal within the 12 month period described above.
For penalties for an inaccuracy in information provided or a document produced in response to an information notice you must issue a penalty assessment within
- 12 months of the date on which the inaccuracy first came to the attention of an officer of Revenue and Customs and
- 6 years of the date on which the person became liable to the penalty.