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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): amending or cancelling a penalty case in NPPS: late filing amendments

If the person’s liability to tax, or liability to make payments, changes because

  • the person files a return that displaces a determination or
  • amends their return

you may need to amend the penalty details, see CH407810.

There could also be adjustments because of changes to the automatic late filing penalties charged in the Computerised Environment for Self-Assessment (CESA) or Construction Industry Scheme Reform (CISR).

After selecting ‘Late Filing Amendments’ you will be taken to the Maintain Penalty Details screen. Select the Adjustments icon in the Details box where you can enter the changes, see COG91660.