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HMRC internal manual

Senior Accounting Officer Guidance

From
HM Revenue & Customs
Updated
, see all updates

Other matters: enforcement of penalties

The penalty must be paid

  • before the end of the period of 30 days beginning with the date on which the penalty assessment was issued, or
  • if a notice of appeal against the penalty is given, before the end of the period of 30 days beginning with the date on which the appeal is determined or withdrawn.

The penalty may be enforced as if it were income tax charged in an assessment and due and payable.

For Large Business cases, penalty enforcement action will not begin before there has been discussion of the case between Debt Management and Banking (DMB) Large Business Unit and the Customer Relationship Manager (CRM).

Mid-sized Business must consult with DMB to ensure the penalty enforcement action is taken.

FA09/SCH46/PARA11