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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: SA: daily penalties: enforcing the daily penalty

Once the due date has passed and after the issue of the IDMS10 enforcement warning letter the penalty charge will appear on one of your enforcement worklists.

You should

  • telephone the taxpayer and
  • press for payment and the return if it remains outstanding
  • warn of enforcement and the possibility of charging further penalties if the return is not filed. (Continuing Daily penalties for 2009-10 and prior, tax geared penalties minimum £300 each for 2010-11 onwards SAM61200).

If the penalty remains outstanding then you should

  • perform the Quality Gateway checks and if suitable
  • transfer the debt work items to Field Force.