Assessing a penalty: penalty assessments
Once a penalty has been approved, see SAOG19000+ and we are still within the time limits for assessing a penalty, see SAOG21200, the Customer Compliance Manager (CCM), Mid-sized Business Customer Engagement Team (CET) or Caseworker must promptly assess the penalty.
This assessment may be on
- the company who did not notify a Senior Accounting Officer (SAO), or
the SAO who
- failed in the main duty and/or
- failed to provide a certificate to HMRC or
- provided a certificate to HMRC that contained a careless or deliberate inaccuracy.
The notice of the penalty assessment must
- be addressed to the person on whom the penalty is chargeable
- tell the person what they must pay, and by when
- tell the person about their rights to appeal and review
See SAOG21600 for more information about what the notice of a penalty assessment must include.
The penalty assessment is enforceable in the same way as an assessment to income tax. But see SAOG23300 about enforcement.