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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Charging penalties: establishing penalty behaviour: establishing the penalty position by correspondence

In cases dealt with by correspondence it will usually not be possible or necessary to arrange a face to face meeting with the person to discuss penalty behaviour.

When you find an inaccuracy, you will need to ask for the information you need to establish the penalty behaviour. You can do this by letter or by telephone.

You should send the HRA and penalty factsheets with your letter, see CH402350, or explain them over the telephone.

If the person does not respond to requests for the information you need, follow the guidance at CH402650.