Penalties: formal assessments and determinations: submissions to the authorising officer
Make your EM5205 submission to the authorising officer, following the guidance Emapp2.
Make sure you cover the points in the following sub-headings.
- “Particular Features” - the points in EM5207a on discussions and in EM5208 on transparency. This is also the place to highlight any delays in the case (beyond say two months).
- “Penalties” - the points in EM5209 to EM5212 on offences, amounts, underlying tax etc and “in-built” penalties.
- “Means” - the points in EM5213.
- “Recommendations” - the points in EM5214 on cost-effectiveness.
For tax related penalties that are not explained in the Penalty Decision Action List (PDAC), you should enclose a narrative report using the AO Report Form. You can find this in SEES.