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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: new penalties processes for DMB: penalty assessment number and penalty ID

The penalty assessment number is shown on all documentation issued from NPPS.

It is the relevant Head of Duty (HoD) reference number and the penalty ID assigned to the case by NPPS. The HoD reference or penalty ID can be used to access NPPS.


  • VAT Registration Number - 123456789/NPPS-12345
  • SA Unique Taxpayer Reference - 1234567890/NPPS-12350
  • PAYE BROCS reference - 123PP0045670/NPPS-12360