Supporting Guidance: business records checks: penalties: issuing a penalty for poor record-keeping
The BRC Authorised Officer will:
- review the robustness of the evidence to support the issue of a record keeping penalty
- update the BRC1, authorising the penalty (if appropriate) and
- return the papers.
- prepare a penalty notice letter (BRC16 - available via SEES Forms and Letters)
- complete a SAFE referral stencil (IT14 - available via SEES Forms and Letters)
- send the stencil with the penalty notice letter to the SAFE officer.
The SAFE officer will
- create a charge on SAFE and
- return the documents to you along with a payslip.
You will then
- issue the BRC16 letter and payslip to the customer
- update SA Notes (individuals/partnerships) or COTAX (companies) and
- BF the case for 30 days.
If the customer appeals against the penalty determination, the appeal will be sent to either
- the visiting officer (decision maker), or
- the First Tier tribunal.
You should follow the guidance in the Appeals, Reviews and Tribunals Guide (ARTG) when handling any appeal.