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HMRC internal manual

Compliance Handbook

Penalties for inaccuracies: how to process the penalty: suspension of a penalty: suspension conditions: purpose of suspension conditions

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

At least one of the conditions you set must be to help the person avoid a further penalty for a careless inaccuracy.

You may set more than one specific conditions for this purpose, tailored to the specific circumstances of the case. See CH83154.

You must also set the generic suspension condition, that the person must file all their returns on time during the suspension period. See CH83155.

FA07/SCH24/PARA14 (3)