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HMRC internal manual

PAYE Manual

Employer returns: employer starter and leaver forms: employer e-file in-year penalties: issuing a duplicate penalty

If you want to issue a duplicate penalty, this can be done using the E-File In-Year Penalties screen within ECS. A duplicate penalty is an exact match of either the original penalty or if it has been re-issued, is an exact match of the re-issued penalty.

When a duplicate penalty notice has been issued the [Duplicate] button will not be available for the rest of the day.