HMRC internal manual

Compliance Operational Guidance

NPPS Guidance: About NPPS: Introduction



All NPPS roles


Need to Know:


This guidance has been structured to include process maps to illustrate to you what happens at each step in the NPPS process.

These process maps run alongside a detailed narrative of each stage in the NPPS process. Most pages of guidance include images to enhance the guidance. 

Guidance has also been provided to assist managers in the process of approving and authorising penalties.