Assessing a penalty: cancelling a penalty assessment
Once a decision has been made to cancel a penalty assessment the Customer Compliance Manager (CCM), Mid-sized Business Customer Engagement Team (CET) or Caseworker must supply details of the change to the local SAFE Nominee.
There is no specified form for supplying these details but they should include the details provided at the time the penalty assessment was raised together with the instruction to cancel. See SAOG21500 for the list of details required.
The CCM, CET or Caseworker must send a letter to notify the person that the penalty has been cancelled. See SAOG21600 which explains what must be included in the letter (excluding the due date for payment and the payment instructions).
In cases where the penalty has already been paid by the person, the CCM, CET or Caseworker must notify the local SAFE Nominee, either
- requesting that a repayment is made to the person, or
- advising that the person has requested that the amount be left on account with HMRC.