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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): creating a penalty case in NPPS: create a new penalty case

Whether you are working a case in Caseflow, CRMM or entering the case directly into NPPS, your first action will be to create a new penalty case.

To create a penalty case from:

  • Caseflow, seeCOG90280 
  • CRMM, seeCOG193360 
  • NPPS, see COG90240.

You will need to:

  • select ‘Create new penalty case’
  • complete the reference details, see COG90440, in Case Information, including

    • tax regime
    • sub regime
    • UTI type and UTI
    • penalty case period start and end dates (the penalty case period is the period covered by all the tax periods for which you want to record an inaccuracy, failure or wrongdoing, for example 6 April 2010 to 5 April 2013). Note: Once the penalty case has been created in NPPS you will need to input each penalty period separately, see CH407720 
  • select ‘Get Taxpayer Details’
  • complete the case details, see COG90440, in Case Information as necessary

    • case reference
    • originating business area
    • additional information
    • third party penalty
    • joint and several liability
  • complete agent details, see COG90440 - if agent details are already held on the Head of Duty system this will be prepopulated
  • select ‘Create’.

This will set up the case in NPPS and provide you with an NPPS reference (ID). This should be recorded in the case papers and will enable you to search within NPPS.

Note: Fields with an asterisk next to them are mandatory and must be completed. If you try to create the case without entering information in a mandatory field, a red cross will appear next to the box. You will not be allowed to progress to the next stage until all the mandatory boxes are completed.

Throughout NPPS, further information about the function of the buttons can be viewed by holding the cursor over the button.