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Contents

Official guidance
Compliance Handbook

CH400000 · Charging penalties

  • CH401000 · Introduction
  • CH402000 · Establishing penalty behaviour
  • CH403000 · Calculating penalties
  • CH404000 · Interaction between penalties
  • CH405000 · Suspending penalties
  • CH406000 · Company officer’s liability to pay a penalty
  • CH407000 · Authorisation
  • CH407500 · Recording and calculating penalties on the National Penalties Processing System (NPPS)
  • CH408000 · The penalty explanation letter
  • CH409000 · Changing the penalty after it’s been authorised
  • CH411000 · Contract settlement
  • CH412000 · Accounting for penalties
  • CH414000 · Appeals
  • CH480000 · Managing serious defaulters (MSD)
  1. Charging penalties: contents
  2. Charging penalties: changing the penalty after it’s been authorised

CH409000 | Charging penalties: changing the penalty after it’s been authorised

From HM Revenue & Customs · Compliance Handbook

You may need to change your penalty decision or decisions after they have been authorised but before you have taken closure options on NPPS, for example if the person has provided information that changes the penalty position, or the person has not agreed to suspension conditions and so the penalty must now be charged.

To withdraw a penalty you will need to:

  • amend NPPS

  • re-submit to the authorising officer for authorisation to withdraw the penalty

  • once your decision has been authorised, cancel the penalty case indicator in Caseflow

  • tell the person by letter that the penalty has been withdrawn

To amend the penalty:

  • recalculate the penalty in NPPS, see CH407500 and CH407835

  • amend NPPS

  • re-apply for authorisation, CH407000, and

  • if a revised penalty is to be charged, send the person a new Penalty Explanation Letter, see CH408000

If the person does not agree the suspension conditions, you will need to:

  • remove any suspension indicator from NPPS

  • update NPPS to explain why the penalty can’t be suspended and send it to the authorising officer, see CH407000, and

  • once authorisation is obtained, issue a penalty assessment via NPPS

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