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HMRC internal manual

Enquiry Manual

Penalties: determination procedures: general

This guidance does not apply if you are making a penalty assessment under FA07/SCH24 FA08/SCH41. For guidance about issuing these penalties, see CH407700.

The Authorising Officer, who will normally be your manager, must make sure that they

  • confirm the decision to make a determination
  • record the amount of the penalty
  • confirm that the penalty was considered and approved by them.

The enquiry officer is responsible for making and issuing the penalty determinations.

All penalty determinations should be made using form 394, which is available in SEEs, except for

  • penalties for failure to comply with SA information notices EM4700
  • daily penalties for failure to submit an SA return EM4570, and
  • penalties under FA07/Sch24 or FA08/Sch41.