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Contents

Official guidance
Compliance Handbook

CH29700 · Data gathering: Penalties: Penalty assessments

  • CH29710 · Overview
  • CH29720 · What the assessment notice must include
  • CH29730 · When to issue a penalty assessment
  • CH29740 · When the penalty is payable
  • CH29750 · Appeals against the imposition of a penalty
  • CH29760 · Appeals against the amount of a penalty
  • CH29770 · Process for appeal against the penalty
  1. Data gathering: Penalties: Penalty assessments: contents
  2. Data gathering: Penalties: Penalty assessments: When the penalty is payable

CH29740 | Data gathering: Penalties: Penalty assessments: When the penalty is payable

From HM Revenue & Customs · Compliance Handbook

All penalties charged by an assessment must be paid within 30 days.

The 30-day period begins on the date on which the penalty assessment is issued.

FA11/SCH23/PARA40

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