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HMRC internal manual

Compliance Handbook

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.