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HMRC internal manual

Compliance Handbook

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HM Revenue & Customs
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Penalties for inaccuracies: how to process the penalty: suspension of a penalty: circumstances in which you might suspend a penalty: overview

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

You can only consider suspending a penalty for a careless inaccuracy. You must consider suspension for every penalty for a careless inaccuracy, see CH83132.

You can only suspend a penalty for a careless inaccuracy where you can set at least one specific suspension condition that, if complied with, would help the person avoid a further penalty for a careless inaccuracy, see CH83133. You must also set the generic suspension condition, see CH83155.

You should only suspend a penalty where you establish that the person is likely to comply with any conditions you set, see CH83134. You may suspend a penalty where you think the person is likely to comply even if they do not agree with all of the suspension conditions, see CH83158.

You should still allow suspension of a penalty where the person has already taken action to avoid future occurrence of a careless inaccuracy, see CH83135.

FA07/SCH24/PARA14 (1) & (3)