Charging penalties: calculating penalties: the information you need to calculate a penalty: failure to file on time
Before you can calculate a failure to file and withholding information penalty you must have
* established, to the best of your information and belief, see [CH63560](https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch63560) * the liability to tax which would have been shown in the return or * in CIS cases, the liability to make payments which would have been shown in the return
- established the type of behaviour, see CH402000
- established the territory category in offshore cases, see CH403140
- established the type of disclosure, see CH403202
- determined any reductions for disclosure, see CH403203
- established the amount of the 12 month failure to file penalty assessed automatically, see CH403321.