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Official guidance
Compliance Handbook

CH407800 · Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS

  • CH407810 · Introduction
  • CH407820 · Appeals
  • CH407860 · Late filing amendments
  • CH407870 · Raised in error
  • CH407880 · Contract settlement cases - penalty assessment issued in error
  1. Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS: contents
  2. Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS: raised in error

CH407870 | Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS: raised in error

From HM Revenue & Customs · Compliance Handbook

Reopening a case as ‘Raised in error’ will be exceptional.

Normally if a penalty has been authorised, the penalty assessment has been issued and a charge created on ETMP, any amendment or cancellation to the penalty charge in ETMP can only be made using the ‘Appeal’ function, see CH407820.

While you can amend the penalty details by reopening the case ‘raised in error’ the amendment will not flow through to ETMP. For this reason we do not recommend reopening a case 'raised in error' as in the majority of cases there will be an ETMP charge in place.

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