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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Charging penalties: suspending penalties: managing suspensions: confirming suspension conditions met

NPPS issues an alert to tell you that the suspension period is coming to an end.

Following the end of the suspension period a further alert will prompt you to issue the NPPS11 ‘Certificate of compliance’, together with a covering letter NPPS11a. The person needs to sign the NPPS11 to confirm that they have or have not met the suspension conditions as agreed in the NPPS101.

You must set an alert NPPS11 received in NPPS to establish whether the signed Certificate of compliance has been received.

The person does not have to use the form NPPS11 ‘Certificate of compliance’ to tell us that they have met the conditions of suspension. They may send a letter to say they have met with all of the suspension conditions. If the person chooses to use the NPPS11 they must tick the correct box and sign the form.

If the person returns the NPPS11 before the end of the suspension period, issue form NPPS11b explaining that you cannot cancel the penalty until the end of the suspension period.

If the person fails to respond then you must re-issue form NPPS11 with letter NPPS11c, set an alert, Check 2 NPPS11 received, reminding the person that if a reply is not received you will take action to charge the penalty.

If the NPPS11, or other confirmation, is still not received then you should carry out checks to ascertain the current correct address.

New address found

  • Repeat the above action and re-issue NPPS11 form and NPPS11a, set alert NPPS11 received. 
  • If still no response, re-issue NPPS11 with NPPS11c, set alert Check 2 NPPS11 received.

If the NPPS11 certificate is received but not signed then you must return it to the person and ask them to sign it.

All NPPS letters and forms can be found in Penalties Toolkit in SEES.

For detailed guidance on the action to be taken when

  • signed NPPS11 Certificate of compliance, or other written confirmation received, see CH405353 
  • no NPPS11 Certificate of compliance, or written confirmation received, see CH405354.