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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Charging penalties: contract settlement: recording penalties for MIS purposes

Although NPPS records certain management information on behaviours, penalty amounts etc, for contract settlement cases you must still record the details of the settlement on CQI/Caseflow/CRMM.

Inaccuracy penalties raised under FA07/Sch24 that are suspended must not be recorded as compliance yield.