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

HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Interest, penalties and surcharge: penalties: contents

2009-10 returns and earlier
  1. SAM61001
    Introduction
  2. SAM61010
    FAP: advising and warning the taxpayer about
  3. SAM61020
    Fixed automatic penalties: automatic imposition of
  4. SAM61030
    Fixed automatic penalty record: amending the
  5. SAM61031
    Fixed automatic penalty record: amending the (Action Guide menu)
  6. SAM61032
    Reapplying FAP after cancellation: current year minus 1 (CY-1) (Action Guide)
  7. SAM61033
    Reapplying FAP after cancellation: current year minus 2 (CY-2) (Action Guide)
  8. SAM61040
    Fixed automatic penalties: deceased cases
  9. SAM61050
    Fixed automatic penalties: late issued returns
  10. SAM61060
    Appeals against fixed automatic penalties
  11. SAM61061
    Appeals against fixed automatic penalties (Action Guide menu)
  12. SAM61062
    FAP: reasonable excuse appeal against (Decision Makers Action Guide)
  13. SAM61063
    Appeals against non-capping of FAP (Action Guide)
  14. SAM61064
    Appeals Review Unit (ARU)
  15. SAM61080
    Daily penalties: consider raising a
  16. SAM61090
    Daily penalties: procedures for applying
  17. SAM61100
    FAP and daily penalties: interaction between
  18. SAM61110
    Tax-geared penalties
2010-11 returns onwards
  1. SAM61200
    Introduction for 2010-11 returns onwards
  2. SAM61210
    Advising and warning the taxpayer about penalties for 2010-11 returns onwards
  3. SAM61220
    Late filing fixed penalty for 2010-11 returns onwards
  4. SAM61230
    Late filing daily penalties for 2010-11 returns onwards
  5. SAM61231
    Reducing daily penalties
  6. SAM61232
    Reducing a daily penalty (Action Guide)
  7. SAM61240
    Late filing (tax geared) penalties for 201-11 returns onwards
  8. SAM61250
    Late payment penalties for 2010-11 returns onwards
  9. SAM61260
    Cancelling a penalty for 2010-11 returns onwards
  10. SAM61261
    Cancelling a penalty for 2010-11 returns onwards (Action Guide)
  11. SAM61270
    Deceased cases
  12. SAM61280
    Clerically raising penalties for years prior to CY-4
  13. SAM61281
    Manually raising and amending a penalty (Action Guide)
  14. SAM61290
    Appeals against late filing penalties
  15. SAM61310
    Appeals against late payment penalties
  16. SAM61330
    Appeals Review Unit (ARU)
  17. SAM61340
    Control penalties
  18. SAM61341
    Control penalties - inhibit future penalties (for tax years 2010-2011 onwards) (Action Guide)
  19. SAM61350
    Effects of amendments to relevant date for interest
  20. SAM61351
    Deferring a late payment penalty trigger date (Action Guide)
  21. SAM61360
    Effects of unlogging a return
  22. SAM61370
    Effects of amending a return received date
  23. SAM61380
    Time to pay (TTP) and late payment penalties
  24. SAM61381
    Referring an appeal to Debt Management and Banking - time to pay cases (Action Guide)
  25. SAM61382
    Rejecting an appeal - time to pay cases (Action Guide)
  26. SAM61390
    Late payment penalty trigger date