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HMRC internal manual

PAYE Manual

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

If you want to re-issue a penalty, this can be done using the E-File In-Year Penalties screen within ECS. A re-issue is a copy of the original penalty but with the issue date and payment due date updated to show the current date and the current date plus 30 days respectively.

If either the E-File Temporary or Permanent Inhibition signals are set, you will not be able to re-issue a penalty, but you will still be able to issue a duplicate of an existing penalty.