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HMRC internal manual

Compliance Handbook

Charging penalties: suspending penalties: the generic condition

The generic filing condition must be set in all suspension cases. This is to maintain general compliance during the suspension period, see CH83155.

A failure to comply with the generic filing condition will result in the suspended penalty being payable, see CH83200 concerning arrangements for payment.

This must be fully explained during your discussions about the suspension conditions. The compliance check records must confirm what has been said.

Always issue factsheet CC/FS10 (GOV.UK) Suspending penalties for careless inaccuracies in returns or documents. Take care to explain to the person the importance of them meeting the generic filing condition fully when you have established that there is a careless inaccuracy and you are considering whether any resulting penalty can be suspended.

Make sure the person understands that missing a filing date during the suspension period would mean that they would fail to meet the suspension conditions and that, at the end of the suspension period, the suspended penalty would have to be paid.

The generic filing condition applies to all taxes and duties relevant to the person. The generic condition is automatically included on the NPPS100s.