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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Agent operational guidance: dishonest tax agents: penalties: creating penalty charges: introduction

The Strategic Accounting Framework Environment (SAFE) provides IT support for the collection and accounting of miscellaneous charges including FA12/Sch38 penalties. Each Business Stream has a range of SAFE roles and these are allocated to SAFE Nominees as appropriate.

For more information about SAFE see the SAFE System Users Site contained in SAFE Guidance and Information on the Debt Management & Banking intranet site.

As soon as you are ready to assess a penalty you will need to give instructions to the SAFE Nominee to create the charge on SAFE. The Nominee will need different information depending on what the penalty is for and on whom it is charged.

For guidance about creating penalty charges on SAFE for individuals, see CH883820. These can be initial and daily penalties for failure to comply with a file access notice, or a penalty for dishonest conduct.

For guidance about creating penalty charges on SAFE for third parties, see CH883830. These can only be initial and daily penalties for failure to comply with a file access notice.