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HMRC internal manual

Compliance Handbook

Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): manual penalty cases: cases without a Unique Tax Identifier (UTI) type reference

Cumbernauld Accounting Team cases only

If a penalty is payable by a person for whom we do not have a Unique Taxpayer Identifier (UTI) type reference, NPPS cannot process or issue the penalty assessment in these cases. The UTI type will depend on the Head of Duty (HOD) and where this exists, you will be able to select the UTI type from the dropdown menu in Caseflow or NPPS.

Where we do not have a UTI type, you must use the manual process shown below to charge penalties.

You must:

  1. Obtain an accounting reference number. This is referred to as an EXP reference. The way you obtain this will depend on the type of case, see below:

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  1. Complete the manual NPPS2 form and the manual payslip both of which can be found in SEES.
  2. Insert the EXP reference number on the payslip.
  3. Send the person the NPPS2 and the payslip. Where a company officer is liable to pay the penalty you will also need to send the officer forms NPPS8A and NPPS8B, following the guidance at CH406300.
  4. Send a copy of the NPPS2 and payslip by email to Cumbernauld Accounting Team, Corporate Treasury (Corporate Finance).
  5. Cumbernauld Accounting Team collects or refers the penalty charge for enforcement if not paid within 30 days of the date of issue of the NPPS2. If a company officer is liable to pay the penalty, you will also need to contact the relevant Debt Management (DM) SPOC following the guidance at CH406300.

You must ensure that this process is followed and the relevant papers are forwarded to CAT. Failure to do so means that the debt will not be notified to the accounting centre and therefore it will not be pursued if unpaid.