CH26820 | Information & Inspection Powers: Penalties: Penalty assessments: Overview

When we assess a penalty we will send the person a penalty assessment notice, see CH26840.

The assessment notice will tell the person what they owe and when they must pay it. The penalty is enforceable as if it were income tax charged on an assessment. It does not matter which tax you are enquiring into. All penalties will be enforced using the income tax system.

Before you issue the penalty assessment notice you must decide

• the amount of the penalty, see CH26620

• and, if appropriate, which period the penalty relates to, see CH26700.

Operational guidance on Schedule 36 penalties starts at CH270000.

FA08/SCH36/PARA46 (1)

FA08/SCH36/PARA50 (7)

CEMA79/S118G