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|