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HMRC internal manual

Compliance Handbook

Charging penalties: suspending penalties: checking penalty history

Before deciding to suspend a penalty, you need to check the person’s penalty history.

This will

  • help you to decide if suspension is appropriate in this case, and
  • identify any suspended penalties which will become payable if you charge an inaccuracy penalty.

To check NPPS for penalty history and outstanding suspended penalties use the Case History [Button] in the Process Work Screen. See NPPS process (Word 33kb) for suspending a penalty.

You can look for a suspended penalty case or you can use the Penalties tab to check if a penalty was suspended.

You must inform the team responsible for managing the suspension, see CH405350 immediately you become aware that there is already a suspended penalty and that you intend to discuss a further inaccuracy penalty under FA07/Sch24/Para1 with the person.

You must

  • tell the person when an earlier suspended penalty becomes payable
  • send the person a ‘Cancellation of a penalty suspension notice’ (NPPS7 can be found in SEES Penalty Toolkit)
  • note the NPPS and advise the managing team of your actions.