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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Charging penalties: suspending penalties: ending the suspension early

If you establish or become aware that a taxpayer has a suspended penalty and

  • has failed to file returns by the due date or
  • is liable to a penalty under FA07/Sch24/Para1 for an inaccurate return or document, regardless of which tax the return or document relates

you should email the Central Penalty Team (CPT) or the Customer Relationship Manager.

If a taxpayer you are dealing with ceases trading you will need to decide whether or not the conditions have been met. If not, inform the CPT by email that the penalty should be brought into charge.