Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS: standing over collection of penalties following an appeal
When you have completed all penalty actions in NPPS and the case has been resolved, it will move from your workbasket until further action is required.
If an appeal is received, you will need to reopen the case in NPPS using the ‘reopen’ icon, see COG91520.
Select ‘Appeal’ from the dropdown menu and select submit.
This will take you to the Resolve screen.
Select Enter/Update Details of an Appeal from the Take Action dropdown menu and enter details of the appeal, see COG91540.
In the Appeal Standover Amount field enter the amount to be stood over. Details of the amount to be stood over will be sent from NPPS to SAFE to inhibit collection during the appeal period.
In the Appeal Standover Comments field enter the reason why the penalty is being stood over.
To inhibit collection of a VAT penalty you will need to set the ‘appeal indicator’ on the VAT mainframe using form VAT673, following the completion instructions on the top of the form. See SEES, Forms and Letters VAT(LC), VAT Forms.
Once you have agreed matters with the person, to resolve the appeal select the appropriate option: