SolvedCH185020 | Dishonest tax agents: how to process a penalty: overview
From HM Revenue & Customs · Compliance Handbook
We will issue a penalty assessment when a person has become liable to
We can only issue a penalty assessment for a penalty for dishonest conduct where we have already issued a conduct notice, see CH182100+, and any appeal rights against the notice, see CH182160, have expired or been exhausted.
We will tell the person
how we calculated the penalty
what they owe, and
when and how they must pay it.
There are time limits for issuing a penalty assessment. The enforcement rules that apply to income tax also apply to the penalty assessment.