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Contents

Official guidance
Compliance Handbook

CH405000 · Charging penalties: suspending penalties

  • CH405050 · Introduction
  • CH405070 · Suspension of penalties flowchart
  • CH405100 · Checking penalty history
  • CH405155 · The generic condition
  • CH405160 · Setting specific conditions: content
  • CH405200 · Setting the suspension period
  • CH405225 · Dealing with a lack of agreement to the conditions
  • CH405260 · Notifying the suspension conditions
  • CH405300 · Issuing the penalty assessment and suspension notices
  • CH405325 · Appeals against penalty decisions
  • CH405350 · Managing suspensions
  • CH405400 · Conditions met before suspension period starts
  • CH405450 · Ending the suspension early
  1. Charging penalties: suspending penalties: contents
  2. Charging penalties: suspending penalties: checking penalty history

CH405100 | Charging penalties: suspending penalties: checking penalty history

From HM Revenue & Customs · Compliance Handbook

Before deciding to suspend a penalty, you need to check the person’s penalty history.

This will:

  • help you to decide if suspension is appropriate in this case, and

  • identify any suspended penalties which will become payable if you charge an inaccuracy penalty

To check NPPS for penalty history and outstanding suspended penalties use the Case History [Button] in the Process Work Screen. See NPPS process (Word 33kb) for suspending a penalty.

You can look for a suspended penalty case or you can use the Penalties tab to check if a penalty was suspended.

You must inform the team responsible for managing the suspension, see CH405350 immediately you become aware that there is already a suspended penalty and that you intend to discuss a further inaccuracy penalty under Para1, Sch24, FA07 with the person.

You must:

  • tell the person when an earlier suspended penalty becomes payable

  • send the person a ‘Cancellation of a penalty suspension notice’ (NPPS7 can be found in SEES)

  • note NPPS and advise the managing team of your actions

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