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HMRC internal manual

Compliance Handbook

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

When you have completed all the penalty actions in NPPS you should resolve the case using one of the following actions

  • Resolved - No Further Action Required
  • Resolved - Subject to Action by Another Team
  • Resolved - Raised in Error.

See COG91040.

No further action required

You will resolve most cases by selecting Resolved - No Further Action Required.

Note: The majority of suspended penalty cases will be Resolved - No Further Action Required.

Raised in error

Raised in error will be exceptional, for example where the penalty has been issued to the wrong person.

Where you have identified an error or you need to amend the penalty, you can do this via the Maintain Penalty Details screen in NPPS up to the point the penalty is authorised, see COG90600. You should not close a case ‘Resolved - Raised in Error’ in order to amend an error in NPPS.

You can only amend an error after the penalty has been authorised by reopening the case using the ‘Appeal’ function, see CH407810.

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Subject to action by another team

It is unlikely that this option would ever be appropriate.

In suspended penalty cases, where you have selected ‘Central Penalty Team’ (CPT) from the dropdown menu, see CH407730, the CPT will be responsible for managing the suspension, see CH405350.

After you have resolved a case, this will move from your workbasket until further action is required, for example, appeal received.