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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: new penalties processes for DMB: background

The aim of the new penalty regime is to make the tax system simpler, more consistent and to encourage compliance.

Compliance caseworkers use the National Penalty Processing System (NPPS) to raise a range of penalties based on taxpayer’s behaviour.

Debt Management and Banking staff do not raise these penalties but may receive enquiries and deal with penalty pursuit.