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HMRC internal manual

Compliance Operational Guidance

NPPS Guidance: issue penalty assessment - issue penalty assessment - will this form part of the contract settlement - yes

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

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

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) CH411000(This content has been withheld because of exemptions in the Freedom of Information Act 2000) CH412050(This content has been withheld because of exemptions in the Freedom of Information Act 2000) EM6403 (the suspended penalty element is only brought into charge if the suspension conditions set have not been met or if during the suspension period, the person becomes liable for a further penalty under FA07/SCH24/PARA1 for an inaccurate return or document regardless of which tax the return or document relates to.

It is important to remember that for suspended penalty cases, the suspension period time clock, from an NPPS perspective, will not start to tick until you have resolved the case ‘no further action’.