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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Interest, penalties and surcharge: penalties: fixed automatic penalty record: amending the (Action Guide menu)

This guidance refers to tax returns received for 2009-10 and earlier. For further information regarding the new rules for the tax years 2010-11 and later, see SAM61200 onwards.

SAM61032 Reapplying FAP after cancellation: current year minus 1 (CY-1) (Action Guide)
   
SAM61033 Reapplying FAP after cancellation: current year minus 2 (CY-2) (Action Guide)