DMBM517060 | Debt and return pursuit: SA: daily penalties: enforcing the daily penalty

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Once the due date has passed and after the issue of the IDMS10 enforcement warning letter the penalty charge will appear on one of your enforcement worklists.

You should

• telephone the taxpayer and

• press for payment and the return if it remains outstanding

• warn of enforcement and the possibility of charging further penalties if the return is not filed. (Continuing Daily penalties for 2009-10 and prior, tax geared penalties minimum £300 each for 2010-11 onwards SAM61200).

If the penalty remains outstanding then you should

• perform the Quality Gateway checks and if suitable

• transfer the debt work items to Field Force.