Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): creating a penalty case in NPPS: issue the penalty assessment
Issue penalty assessment
Once the authorising officer has authorised and returned the case to your workbasket, you will normally select the second option ‘Create centrally printed output and issue direct to customer and create PDF copy’, see COG90940.
Select submit. You will receive an acknowledgement that the NPPS letters have been generated for issue. A copy of the PDF letters will automatically be saved in the case document store.
Details of the penalty charge will be sent from NPPS to SAFE.
Selecting submit will take you to the Resolve Case screen, see CH407760.
Issue penalty assessment - will this form part of the contract settlement - yes
Where you indicated ‘yes’ in response to the question ‘Will this Penalty form part of a Contract Settlement?’ on the Maintain Penalty Details screen, see CH407720, no penalty assessment will be issued, see COG90980.
Remember, only Direct Tax cases can be settled by contract settlement.
Selecting submit will take you to the Resolve Case screen.