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HMRC internal manual

Compliance Handbook

Charging penalties: Suspending penalties: managing suspensions: checking the generic condition

Where a Certificate of compliance (NPPS11) is selected for checking, you must check that the generic filing condition set for the suspension period has been met.

The following systems can be accessed to check if the person has submitted their returns.

  • COTAX (Corporation Tax Returns and payments)
  • ETMP (Employer’s tax and national insurance payments)
  • CISR (CIS monthly returns)
  • SA2000 (Individuals, trader and partnership Returns and payments).
  • FBI Filestore (Employer’s P35s, P14s and P11Ds)
  • EBS View (Full Payment Submissions, Earlier Year Updates, Employer Payment Summary)

The penalty must be activated without any further checks if the generic filing condition is found not to have been met.

Activating the penalty

  • note the case ‘reactivate suspended penalty’ from [Take action] box on NPPS
  • select ‘suspension conditions met?’ then ‘did not meet conditions’
  • enter your name as decision maker and use free text box to complete the reason for your decision
  • issue NPPS16 to advise that a check has revealed they have not complied with the conditions.

If the generic filing condition has been met you must then check the specific conditions, see CH405356.

Central Penalty Team (CPT) action

CPT will review the above systems to check the generic filing conditions for the suspension period set by the caseworker.

If the generic condition is not met the CPT will send the person letter NPPS16 to say that the penalty is now payable.

If the generic condition is met the CPT will contact the caseworker via email for checks to be made on the specific conditions.