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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: SA: daily penalties: withdrawing the case from the tribunal

This Guidance applies to tax return years 2009-10 and prior

For 2010-11 onwards daily penalties are raised automatically without the need to apply to the tribunal for permission, for more information about daily penalties see SAM61230.

If you have sent the papers for a case to the Tribunal Service and subsequently decide that you no longer need to raise a daily penalty it is not necessary to contact the Tribunals Service to ask them to withdraw the case.

You should

  • wait for the case papers to be returned and
  • take the next appropriate action for the case.