UTT17410 - Penalties: assessing a penalty: overview
Once the penalty has been authorised, the Customer Compliance Manager (CCM), MSB Customer Support Team or Caseworker should assess the penalty, and notify the person assessed in a letter. 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
- include payment instruction - this links the payment of their penalty to the correct charge recorded in the HMRC accounting system.
A copy of the penalty notice will be sent to any authorised tax representative dealing with the specific tax or issue.
Penalties imposed on partnerships will be addressed to the nominated partner, but the penalty is in respect of the partnership and will not be a personal liability of the nominated partner.