Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: electronic employer returns: manual issue of an online penalty

The [Issue] button allows you to manually issue a penalty. Where you do this ECS will automatically display details of the penalty issued in the E-File penalty details screen.

To issue a penalty

  • Select the [Issue] button

You will be receive the message

‘Are you sure that you want to issue this Penalty?’

If you

  • Select the [OK] button, a penalty notice will be issued and you will be returned to the screen from which you entered the Issue E-File penalty screen, that is, the E-File penalty details screen or the E-File exceptions list screen
  • Select the [Cancel] button, a penalty notice will not be issued and you will be returned to the screen from which you entered the Issue E-File penalty screen, that is, the E-File penalty details screen or the E-File exceptions list screen

You will not be able to issue a penalty in the following circumstances

  • The permanent inhibition signal is set
  • The insolvent signal has been set
  • The employer ceased prior to 6 April 2005
  • The scheme type is exempt
  • The employer’s address to name is blank
  • Segmentation is currently under appeal
  • The RLS signal is set
  • The temporary inhibition signal is set
  • During the embargo period (usually 2 weeks at the end of October)

[Next] button

If you entered the issue E-File penalty screen through the E-File penalty details screen the [Next] button will not be available.

If you entered the Issue E-File penalty screen through the E-File exceptions list screen the [Next] button will be available

  • Select the [Next] button and you will be returned to the Issue E-File penalty screen in which the next entry on the E-File exception list screen will be shown