DMBM569040 | Debt and return pursuit: new penalties processes for DMB: penalty assessment number and penalty ID
From HM Revenue & Customs · Debt Management and Banking Manual
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The penalty assessment number is shown on all documentation issued from NPPS.
It is the relevant Head of Duty (HoD) reference number and the penalty ID assigned to the case by NPPS. The HoD reference or penalty ID can be used to access NPPS.
Example
VAT Registration Number - 123456789/NPPS-12345
SA Unique Taxpayer Reference - 1234567890/NPPS-12350
PAYE BROCS reference - 123PP0045670/NPPS-12360