SolvedCH26840 | Information & Inspection Powers: Penalties: Penalty assessments: What the assessment notice must include
From HM Revenue & Customs · Compliance Handbook
A penalty assessment notice must include
the date of the assessment
what led to the penalty (For example, failure to comply with the information notice dated DD/MM/YYY)
the legislation under which the penalty is due
the amount of the penalty, and
if appropriate, the period the penalty relates to.
A notice of assessment of daily penalties or increased daily penalties must also show
the period to which the assessment relates (date to date inclusive)
the number of days included
the daily amount of the penalty, and
the total amount of the penalties.
The notice should also explain the recipient’s appeal rights and the appeal process. It should explain that the penalty must be paid within 30 days of the later of
the date the notice was issued if an appeal is not made, and
the date any appeal is determined or withdrawn.
If the penalty is a tax-related penalty determined by the Upper Tribunal, see CH26720, the assessment notice must say so. FA08/SCH36 does not provide a right of appeal against a tax-related penalty so the notice should refer the recipient to the Upper Tribunal Rules 2008.