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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Charging penalties: suspending penalties: managing suspensions: introduction

At the end of the suspension period the person must confirm whether the agreed suspension conditions have been met. If they have met the conditions, and our subsequent checks confirm this, then we will cancel the penalty. If they have not then the penalty becomes payable.

The Central Penalty Team (CPT) manages suspended penalties on behalf of

  • Local Compliance (unless there is a Customer Relationship Manager (CRM) in which case LC will manage their own suspended penalty) and
  • Special Investigations.

Large Business manages their own suspended penalties.

When you suspend a penalty you need to allocate it to the relevant team to manage the suspension. Use the drop down menu in the maintain suspensions section of NPPS to select the relevant team. If you receive an alert for a suspended penalty, see CH405357 for the guidance on how to transfer the case back to the CPT.

This guidance explains the actions to be taken

  • to obtain written confirmation that suspension conditions have/have not been met, see CH405352 
  • on receipt of Certificate of compliance, see CH405353 
  • when a certificate has not been received
  • to activate the penalty, see CH405354 

and what you will be asked to do in cases that are selected for checking.

Note: When describing the action to be taken ‘you’ refers to both CPT and CRM cases.

The processes for checking the suspension conditions are set out in CH405355 and CH405356.