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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Manage work: customer service: microfiche record

For outputs for the tax years 2009-2010 and earlier, a microfiche record of the following computer output is maintained

  • Fixed automatic penalty notice (SA326 and SA328)
  • Notice to File a return. (This can be either an SA316 or a tax return)
  • Revenue Determination (SA323)
  • Surcharge notice (SA324). Note: For tax years 2010-2011 and later, surcharge was replaced by tax geared late filing penalties

For the tax years 2010-2011 onwards, in addition, a microfiche record of the following computer output is also maintained

  • Late Tax Return - notice of penalty assessment (SA326D)
  • Late Partnership Return - notice of penalty assessment (SA328D)
  • Notice of penalty Assessment (SA370)
  • Partnership notice of penalty assessment (SA371)

Note: Due to the nature of microfiche records, it is possible for the record to include details of similar outputs issued to other customers.

SA370/SA371

The Notice of penalty assessment SA370 and Partnership notice of penalty assessment SA371 are flexible notices that can include more than one penalty, if selected by the system at the same time.

The microfiche record will show the tax year, the date of the penalty notice, the customer name and address and details of the penalty(s) charged on that date. Information about the different penalty types’ corresponding abbreviations that are shown on the microfiche record are shown below, along with some examples.

Certain information will not be shown on the microfiche record, for example, the daily rate at which a daily penalty is charged or the percentage rate used in calculating a late filing tax geared penalty or late payment tax geared penalty. This is because this information is covered by legislation, Schedule 55 Finance Act 2009 and the rates and percentages can be ascertained from the Self Assessment Legal Framework (SALF).

SA370

Daily penalty(DP)
6 month late filing tax geared penalty (LFP6M)
12 month late filing tax geared penalty (LFP12M)
30 day late payment tax geared penalty (LPP30D)
6 months late payment tax geared penalty (LPP6M)
12 months late payment tax geared penalty (LPP12M)

Where a daily penalty has been charged, the microfiche record will show the total daily penalty amount along with the dates between which the penalty was charged.

Example 1

Daily penalties of £340 charged between 01/05/2012 and 03/06/2012. The microfiche record will show:

‘DP PENAMT 340 FROM 01 May 2012 TO 03 June 2012’

In respect of the late filing/late payment tax geared penalties, the microfiche record will show the amount of the penalty and the amount of the tax liability that the penalty has been charged on. If the penalty is a further penalty you will see the amount of the further penalty, the amount of tax liability that the penalties are charged on and the amount of penalty previously charged.

Note: Where a tax return has not been received but a determination is in place, the amount of the tax liability will be the determination amount.

Example 2

A six month late filing tax geared penalty of £300 was raised as the tax return was outstanding six months after the return due date. The tax return is received later showing a tax liability for the year of £15,000 so a further six month late filing tax geared penalty of £450 is raised (£15,000 x 5 per cent = £750 - £300 = £450)

The microfiche record in respect of the first penalty of £300 will show:

‘LPP6M PENAMT 300 CHARGEDON 0 PREVPEN 0’

The microfiche record in respect of the second penalty will show the further penalty amount of £450 along with the amount of the tax liability that the penalty has been charged on of £15,000 and that a previous penalty of £300 has already been raised.

‘LPP6M PENAMT 450 CHARGEDON 15000 PREVPEN 300’

Example 3

A 30 day late payment tax geared penalty of £600 was raised as the tax liability for the year of £12,000 was unpaid 30 days after the due date.

‘LPP30D PENAMT TRIG 01 March 2012 CHARGEDON 12000 PREVPEN 0’

SA371

Daily penalty within a partnership (DPP)
6 month late filing tax geared penalty for a partner within a partnership (LFP6MP)
12 month late filing tax geared penalty for a partner within a partnership (LPP12MP)

Where a daily penalty has been charged in respect of a partnership the microfiche record will show the total daily penalty amount along with the dates between which the penalty was charged.

Example 4

Partnership daily penalties of £900 charged between 01/05/2012 and 29/07/2012. The microfiche record will show:

‘DPP PENAMT 900 FROM 1 May 2012 TO 29 July 2012’

In respect of the late filing tax geared penalties, as the penalty is a set minimum amount the microfiche record will just record that the penalty has been charged.

Note: Copies of the agents copy and the daily penalty warning messages are not available from the microfiche record.

Where evidence of issue is required, you may obtain a printed copy. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) The email title should read ‘CESA HARDCOPY MICROFICHE’. Full details of what you require should be addressed in the email. If no access to email is available, requests should be made by telephone(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .