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HMRC internal manual

Compliance Operational Guidance

NPPS Guidance: About NPPS: NPPS


Caseworkers completing Penalties on NPPS.


Screenshots are for illustration purposes only.


Fields marked with an Asterisk are Mandatory.


Need to Know:

NPPS is the Departmental System for recording and calculating Behavioural Penalties. It is a system for recording and calculating penalties and managing penalty suspensions. It also produces letters including the penalty assessment and provides management information about penalties.


The National Penalties Processing System (NPPS) is a HMRC Strategic System for recording and administering penalties arising under:

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: Penalties for periods prior to the introduction of Schedule 24 FA 07, Schedule 41 FA 08 and Schedule 55 FA 09 are not recorded on NPPS. These should be dealt with using existing procedures available prior to the introduction of NPPS.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the compliance check has not been worked in Caseflow you can access NPPS directly to enter details of the penalty. This can be done using the route: My Workplace > Corporate Services > Tools > NPS Caseworker, NPS Case Manager or NPS Authorising Officer role.


NPPS will allow managers to approve and authorise penalties as well as managing and reviewing cases. These processes are detailed in the following guidance.


Note: It is important that you apply the same strict rules to the use of customer data and system information in NPPS as you would all other systems that contain personal information.


If you have any doubts about the use of information or actions to take see HMRC Security and Information Zone