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HMRC internal manual

Self Assessment Manual

Interest, penalties and surcharge: penalties: reapplying FAP after cancellation: current year minus 2 (CY-2) (Action Guide)

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.

If you need to reapply a fixed penalty for the current year minus two follow steps 1 - 2 below

1. Reapply the penalty using function AMEND FIXED PENALTIES
2. Note your actions using function MAINTAIN SA NOTES