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HMRC internal manual

Compliance Handbook

Charging penalties: contract settlement: action at the end of suspension period

The Central Penalty Team (CPT) is responsible for managing suspended penalties, except where they are managed by a Customer Compliance Manager. Towards the end of the suspension period the CPT will send the taxpayer a Certificate of Compliance (NPPS11) asking them to self-certify if they have met the conditions.

A proportion of certificates are referred to caseworkers to check that specific conditions have actually been met.

If conditions were not met you must update NPPS. The CPT will bring the penalty back into charge.

In cases where the CPT does not manage suspension, other arrangements must be in place to check compliance with suspension conditions at the end of the suspension period. If a suspended penalty becomes payable, a SAFE stencil must be completed and sent to the SAFE nominee to create the charge, see EM6403 and COG915105. The NPPS must also be updated.