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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Manage work: work management: W010 BF penalty for issue

Event

A work item is created when the penalty function is unable to raise a penalty due to the taxpayer being RLS.

Specific details

This work list is never displayed, therefore, no specific details are available.

Allocation of responsibility

The work item will never be displayed to an operator and is not allocated to any office, although it may be included as a reason for a taxpayer appearing on work list W032 RLS Cases (SAM71114).

Updating of details

When the taxpayer is no longer RLS and the work item on work list W032 RLS Cases is deleted, this work item will also be deleted. The case is then made available to the Penalty function so that the penalty may now be raised and the notice issued.

Action to take on the work item

No action is required on this work item.

Deletion of the work item

The work item is deleted automatically

  • When the RLS signal is removed and the RLS work item is deleted
  • Where function AMEND FIXED PENALTIES is used to change the penalty situation