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HMRC internal manual

Compliance Handbook

Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS: raised in error

Reopening a case as ‘Raised in error’ will be exceptional.

Normally if a penalty has been authorised, the penalty assessment has been issued and a charge created on SAFE, any amendment or cancellation to the penalty charge in SAFE can only be made using the ‘Appeal’ function, see CH407820.

While you can amend the penalty details by reopening the case ‘raised in error’ the amendment will not flow through to SAFE. For this reason we do not recommend reopening a case raised in error as in the majority of cases there will be a SAFE charge in place.