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HMRC internal manual

Compliance Operational Guidance

NPPS Guidance: about NPPS: NPPS headings

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

 

For more details on each individual tab please see below:

 

Customer/Agent

Step 1 Select the arrow  next to Customer and / or Agent Details, to view details relating to the Customer and Agent (if one is acting).

 

The Customer details displayed are:

 

  • Tax Regime
  • Sub Regime
  • Reference Type
  • Reference No
  • Tax Period Start Date
  • Tax period End Date
  • Customer Details Source
  • Customer Type
  • Customer Reference
  • Customer name, address & postcode
  • Return Letter Signal
  • Alternative Output Signal

 

If there is an agent acting on behalf of a customer the following details will be displayed under Agent Details:

 

  •  Agent Type
  • Agent Reference
  • Is there an agent acting?
  • Agent name, address & postcode
  • Alternative Output Signal

 

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Company Officer’s Liability

Step 1 Select the arrow  next to the Company Officer and / or Company Officer Agent Details to view details relating to the company officer to whom you are looking for payment of all or part of the penalty. For further information see COG91760.

 

The Company Officer details displayed are:

  • Company Officer’s Liability Type
  • Name, Address & Postcode
  • Alternative Output Signal
  • Relationship
  • Reason for Personal Liability

 

Company Officer Agent Details displayed are:

  • Agent Type
  • Name, Address & Postcode
  • Alternative Output Signal
  • Apply Agent Details

 

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Penalties

The Penalties tab will show the Case Total Summary detailing penalty amounts, adjustments or suspended penalty amounts and the overall penalty due.

It also shows the tax period relating to the penalty charged. Select the arrow  next to the Tax Period Start Date, to view details relating to the factors which were involved in arriving at the penalty calculated. For example, Penalty Type, Behaviour Type, Potential Loss Revenue (PLR) Amount and Quality of Disclosure.

 

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Suspension Conditions

 

Note: This tab is only viewable if there are suspension conditions.

 

Select the arrow  next to Suspension detail to view the following:   

 

 

  • Suspension Date From
  • Suspension Date To
  • Number of Months
  • Team To Manage Suspension(s)
  • How will the conditions prevent future inaccuracies?
  • Additional comments about agreement?
  • Reason for the length of suspension period?
  • Suspension Conditions – This can be expanded by selecting the arrow  icon.

 

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Correspondence Details

Select the arrow  to view the office details including Office Name, Address, Phone and Postcode of the officer responsible for the penalty. These details will appear on the penalty letters generated from NPPS.

 

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Case Details

Select the arrow  to view the Case Details this tab displays additional case details relevant to the case. It shows information recorded when the penalty case was created, see Case Information COG90440.

 

The details displayed are:

  • Caseflow Reference
  • Our Reference
  • Originating Business Area
  • Additional Information
  • Third Party Penalty (see CH81165)
  • Joint and Several Liability (see Joint and Several Liability (JSL) guidance manual)
  • Contract Settlement Agreed  

Case Report

The Case Report section within Case Details allows you to view details of any Case Reports you have created. Select the arrow  next to Case Report to view the following details:

 

  • Date Created
  • Operator Name
  • Date Updated
  • Title
  • Review Status

 

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Linked Cases

Select the arrow  to view associate and / or third party details of all penalty cases which have been linked to your penalty case.

 

For Associate or a Third Party the details displayed are:

  • Case ID
  • Reference Number
  • Tax Payer Name
  • Association Date
  • Notes

 

See COG90790 for details on how to link an NPPS case and COG91880 for details on how to update a link to an NPPS case.

 

Reviewer Information

Select the arrow  to view Reviewer Information this holds an audit trail of requests and actions sent for approval / authorisation.

 

Case Review Report can be found within the Reviewer Information tab. The Case Review Report is a log of reviews undertaken by either a Manager or QAQC. 

 

Interactions/Factsheets

Interactions Select the arrow  to view the log of all interactions recorded against the case.

 

Factsheets Select the arrow  to display a log of the penalty factsheets issued, who they were sent to including the date of issue.

 

VAT 292/SDRS

VAT292 Select the arrow   to display a record of the details sent to the VALID input team for creating the penalty charge on the VAT Mainframe.

 

SDRS Select the arrow   to display a record of information sent to SDRS Admin Team for processing.

 

Note: Only information about Deliberate or Deliberate and Concealed penalties are sent to the SDRS Admin team. The SDRS team will monitor these cases and where requested will pass on details to PDD if the customer details are to be published by HMRC.   

 

Letters

The Letters tab displays details of the information contained in the Penalty Explanation Letter (NPPS1), Agents Copy (NPPS10), Suspension Agreement Letter (NPPS101), Penalty Assessment Letter (NPPS2) and the Suspension Conditions (NPPS3). This information is only visible when these letters have been created within NPPS.