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HMRC internal manual

Compliance Handbook

Agent operational guidance: dishonest tax agents: penalties: creating penalty charges: penalties for individuals

To create a penalty charge on SAFE the Nominee will need to know what reference number to use.

You must use one of the individual’s

  • IT Unique Taxpayer Reference (UTR) or
  • National Insurance Number (NINO).

Take care that the reference number brings up the right person in SAFE.

If, exceptionally, the person is not registered you will need to register the person then consider a referral to the Hidden Economy Group.

The SAFE Nominee will also need to know the

  • person’s name (be sure you are assessing the right person)
  • Local Reference (this is Sch 38 PEN followed by your Pay Identity Number)
  • charge type (this is Tax Agent: DC (FAN) for a penalty for failure to comply with a file access notice or Tax Agent: Dishonest Conduct for a dishonest conduct penalty)
  • issue date of the penalty
  • tax year end date, accounting period end date or the last date of any other period that is the subject of your investigation
  • amount of the penalty.