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HMRC internal manual

Compliance Handbook

Charging penalties: suspending penalties: conditions met before suspension period starts

Sometimes a person will put in place changes to their records and systems before any suspension conditions are proposed or discussed. The person should not be disadvantaged by this but the penalty still needs to be assessed. If the case is settled by contract, a penalty case must still be created on NPPS. This is for statistical records purposes and to record the non-compliance, for possible future reference.

The NPPS will not suspend a penalty without at least one specific condition.

You should set specific conditions that describe the changes already made by the taxpayer.

You should set the suspension period at the minimum of one month.