CH407730 | Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): creating a penalty case in NPPS: calculate penalty amounts

Once the tax periods, penalty details and any adjustments have been entered, see CH407720, select Calculate Penalty Amounts.

The following fields will be populated:

• Case Total Penalty Amount

• Case Total Penalties Suspended

• Case Total Adjustments

• Case Total Penalties Due

Penalty not suspended

If you have not suspended any penalties:

• select submit

You will move to the screen which allows you to complete the PEL and send the case to the authorising officer for approval.

Penalty suspended

If you have suspended any penalties:

• make sure the expected amount appears in the Tax Period Penalties Suspended box

• select submit

• complete the Maintain Suspension screen

• make sure you select Central Penalty Team from the dropdown menu ‘Team to Manage Suspension’ if this team will be responsible for managing the suspension

• select submit

You will move to the screen which allows you to complete the PEL and send the case to the authorising officer for approval.