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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Penalties - Board Orders: authorising an officer in HMRC to make a penalty determination or commence penalty proceedings before the First-tier Tribunal

Board Orders are signed authorities allowing HMRC to make a penalty determination or commence penalty proceedings before the First-tier Tribunal. Any questions relating to Board Orders should be referred to PT CPP, Statutory Payments Technical Team, BP4202.