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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Interest, penalties and surcharge: penalties: control penalties- inhibiting future penalties (for tax years 2010-2011 onwards) Action Guide

Where future penalties need to be inhibited follow steps 1 - 4 below.

The guide is presented as follows

  Steps 1 - 2
   
  Steps 3 - 4

For details of how to access the SA functions, select ‘Index of functions’ on the left of the screen

Individuals/trusts

1. From the user role function menu in the ‘Returns’ area
   
  * Enter the taxpayer reference
  * Select ‘VIEW/CONTROL PENALTIES’
2. From the list provided, identify whether you want to inhibit late filing penalties and/or late payment penalties
  * Enter ‘Y’ in the relevant field(s)
  To remove the inhibition signal in future against late filing or late payment penalties
  * Replace the entry with ‘N’
  * Select the [UPDATE] button
  Note 1: If an individual is a member of a partnership, the inhibition of late filing penalties on the individual record will not prevent the issue of any penalties due to the late filing of the partnership return
Note 2: Removal of the inhibition signal will issue all penalties now due including those not already raised because the inhibition was in previously in place

Partnerships

3. From the User Role function menu in the ‘Returns’ area
   
  * Enter the partnership reference
  * Select ‘VIEW/CONTROL PENALTIES’
4. Select ‘LATE FILING PENALTIES’
  * Enter ‘Y’
  * Select the [UPDATE] button
  To remove the inhibition signal against late filing or late payment penalties in future
  * Replace the entry with ‘N’
  * Select the [UPDATE] button
  Note: Removal of the inhibition signal will issue all penalties now due including those not already raised because the inhibition was in previously in place