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HMRC internal manual

Compliance Handbook

Charging penalties: suspending penalties: managing suspensions: action to be taken following receipt of certificate of compliance

Signed ‘Certificate of compliance’ NPPS11 or other written confirmation received

On receipt of the signed NPPS11 or other written confirmation from the person you must take the following action:

Conditions met

  • Record the receipt of the NPPS11 form, or other evidence, against the first suspension condition in NPPS, ensuring that the (Take action) box shows ‘record suspension evidence’ and record the fact in the ‘evidence conditions’ box.
  • If there is any information in the suspension conditions field to suggest that the person failed to comply with suspension conditions during the period of suspension, discuss the case with your manager and then either

    • notify the person using letter NPPS12c and resolve the case by selecting ‘no further action required’ or 
    • if the case has been selected for checking, issue letter NPPS13 to advise the person that you wish to undertake checks to ensure the conditions were met, see CH405355 and CH405356.

Note: When checking compliance with the conditions you must issue letter NPPS13 to the person to confirm you have received the completed certificate but wish to undertake checks to ensure the conditions were met. The NPPS13 must be sent within 30 days of receipt of the NPPS11 form, or other evidence, submitted by the person.

Conditions not met

On receipt of confirmation from the person that they have not met the conditions, you must check the circumstances of failure. If you are prepared to accept that the customer actually did meet the conditions, you must issue form NPPS12c.

If you agree they did not meet the conditions, you must:

  • record receipt of this by ensuring the [Take action] box shows ‘reactivate suspended penalty’
  • record the fact and select ‘did not meet conditions’
  • activate the penalty without any further checks, see CH405356, and
  • advise the person by issuing NPPS12b.

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