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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: penalties for third parties

The only occasion on which a person who is not an individual can be charged a penalty under FA12/SCH38 is when a corporate body or partnership fails to comply with a third party file access notice.

To create a penalty charge on SAFE the Nominee will need to know what reference number to use. Take care that the reference number brings up the right ‘person’, see CH21580, in SAFE.

For example, where a partnership fails to comply with a third party file access notice you need to identify nominated partner on whom the penalty must be assessed.

Person on whom the penalty is to be charged Reference to use
   
Individual IT Unique Taxpayer Reference (UTR), or National Insurance Number (NINO)
Limited company CT Unique Taxpayer Reference (UTR)
Partnership, including Limited Liability Partnership and Limited partnership The nominated partner’s IT Unique Taxpayer Reference (UTR) or National Insurance Number (NINO)

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))
  • 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.