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tell the person by letter that the penalty has been withdrawn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