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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Penalties for Failure to Notify: How to process a penalty: Enforcement of a penalty

The penalty for a failure to notify, see CH71220, must be paid within 30 days. The 30-day period begins on the date the penalty assessment is issued.

A penalty assessment

  • may be enforced as if it were an assessment to the underlying tax, and
  • shall be treated, for procedural purposes, in the same way as an assessment to the underlying tax except where there are specific rules for penalty assessments, such as time limits, see CH74200, and
  • may be combined with an assessment to the underlying tax.

FA08/SCH41/PARA16 (2) & (3)