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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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Penalties: penalty work lists: penalties requiring review list (PENR)

This subject is presented as follows

Purpose of the list
How often should the list be reviewed?
Who does what?
When are new entries added?
Reasons for entry
Cases requiring special consideration
Sorting and filtering
The normal next action function
Automatic deletion
Manual deletion 

Purpose of the list

There are two versions of the ’Penalties Requiring Review List’

  • Function PENR is the update version
  • Function PENV is the view only version

The purpose of the work list is to allow you to review cases where a penalty determination has been issued but an amendment to the record means that the penalty charged may not be correct, or the case is subject to special consideration.

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How often should the list be reviewed?

Local Management should ensure that the work list is reviewed on a weekly basis.

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Who does what?

The work list is available to operators with any of the following roles

  • Clerical Caseworker
  • CT View
  • Technical Caseworker
  • CT Co-ordinator
  • Clerical Support

Technical Caseworkers, CT Co-ordinators and Clerical Support work the cases following local guidelines.

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When are new entries added?

Due to the number of reasons for entry, COTAX enters cases on a daily basis. You may therefore decide to carry out the weekly review at your discretion.

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Reasons for entry

Cases appear on PENR if COTAX cannot issue the penalty automatically, because

  • A previous penalty has been manually issued

Or

  • The case is subject to special consideration (see ‘Cases requiring special consideration’ below)

Cases appear on the ‘Penalties Requiring Review List’ where penalties have previously been issued manually and

  • A non standard filing date (Word 38kb) or deferred filing date is entered or changed and a penalty determination has been made
  • An assessment or a self assessment is amended resulting in a change in the tax charged (and the penalty is tax-related)
  • A return is logged later than the receipt date and a penalty determination has been made (the return is ‘backdated’)
  • A return is logged with a receipt date earlier than the date of the penalty occurrence and a penalty determination has been made
  • An AP is superseded and a penalty determination has been made on the superseded AP
  • An appeal is withdrawn against a penalty determination
  • All inhibits are removed and a previous determination was manually amended
  • A return is logged and captured, no self assessment recorded, and a tax-related penalty stage has been reached
  • A return is unlogged after a self assessment is recorded and tax-related penalty determinations have been made

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Cases requiring special consideration

Cases also appear on the ‘Penalties Requiring Review List’ where they require special consideration

  • Administrator (not subject to the Enterprise Act 2002) / Receiver details are entered and a penalty determination has been made
  • The TR1 point has been reached and the company is part of a Group Payment Arrangement
  • The company has gone into liquidation
  • An AP status is changed from ‘live’ to ‘dormant’ or ‘exempt’, and

    • A penalty determination has been made

    And

    • The company is now outside the charge to CT

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Sorting and filtering

Before you start to work cases, you may want to sort and filter the work list to make it more manageable.

You can filter and sort the list by reference to any of the following

  • BF note (where BF dates are shown on the list, notes will have been entered in an earlier review)
  • File number
  • Name
  • Administration / Receivership
  • Amended assessment
  • Backdated return
  • Company outside the charge to CT
  • E-Filed return
  • Filing date changed
  • Group Payment Arrangement
  • Company in Liquidation
  • Manual Amendment
  • Return unlogged
  • Sup. AP with liability

The criteria you use will relate to your role.

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The normal next action function

The normal next action function for the ‘Penalties Requiring Review Work List’ is

  • PPEN (Prepare Penalty Determination)

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Automatic deletion

Cases are automatically deleted from the work list when any of the following apply

  • A penalty determination is issued
  • The case is transferred to a new office. The case automatically appears on this work list in the new office

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Manual deletion

You can delete the case manually from the work list.

For a list of functions to use in particular situations, see COM102011.