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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Penalties for inaccuracies: how to process the penalty: enforcement of penalties

You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

A penalty for an inaccuracy / under-assessment must be paid within 30 days of the date on which the penalty assessment was issued.

Any assessment of these penalties

  • may be enforced in the same manner as an assessment to the underlying tax
  • shall be treated, for procedural purposes, in the same way as an assessment to the underlying tax, and
  • may be combined within an assessment to the underlying tax.

References to an assessment to tax, in relation to inheritance tax and stamp duty reserve tax, are to a determination.

FA07/SCH24/PARA13 (1A) (2) & (7)