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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): creating a penalty case in NPPS: calculate penalty amounts

Once the tax periods, penalty details and any adjustments have been entered, see CH407720, select Calculate Penalty Amounts.

The following fields will be populated:

  • Case Total Penalty Amount
  • Case Total Penalties Suspended
  • Case Total Adjustments
  • Case Total Penalties Due.

Penalty not suspended

If you have not suspended any penalties

  • select submit.

You will move to the screen which allows you to send the case to the authorising officer for approval.

Penalty suspended

If you have suspended any penalties

  • make sure the expected amount appears in the Tax Period Penalties Suspended box
  • select submit
  • complete the Maintain Suspension screen, see COG90710 
  • make sure you select Central Penalty Team from the dropdown menu ‘Team to Manage Suspension’ if this team will be responsible for managing the suspension
  • select submit.

You will move to the screen which allows you to send the case to the authorising officer for approval.