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HMRC internal manual

MLR1 Penalties Guidance

Penalty guidance: issuing the penalty notice

There are no constraints in the Regulations about the timing of a penalty notice. The purpose is to encourage future compliance so it is preferable to issue these at the earliest opportunity after 30 days from the date of any pre-penalty letter has passed.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)