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HMRC internal manual

Compliance Handbook

Penalties for Failure to File on Time: How to process a penalty: What the assessment must include

The penalty assessment must include

  • the date of the assessment,
  • the amount of the penalty,
  • the legislation under which the penalty is assessed, and
  • the tax period to which the penalty relates.

The penalty assessment also has a section explaining the appeal rights.

See CH62900+ if the outstanding return relates to a partnership.