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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Penalties for inaccuracies: how to process the penalty: suspension of a penalty: expiry of suspension period

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

Once the suspension period has expired, the person must satisfy HMRC that they have complied with all the suspension conditions. The onus is on the person to do so.

If we are satisfied, we must cancel the suspended penalty. We can only be satisfied if the person has complied with all of the conditions.

If we are not satisfied, the suspended penalty or the part of the penalty that has been suspended becomes payable. If a person fails to satisfy us that they have complied with the suspension conditions there is no right of appeal and their only legal challenge is by way of Judicial Review.

FA07/SCH24/PARA14 (5)