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EM5206 | Penalties: formal assessments and determinations: submissions to the authorising officer

From HM Revenue & Customs · Enquiry Manual

Make your EM5205 submission to the authorising officer, following the guidance Emapp2.

Make sure you cover the points in the following sub-headings.

  • “Particular Features” - the points in EM5207a on discussions and in EM5208 on transparency. This is also the place to highlight any delays in the case (beyond say two months).

  • “Penalties” - the points in EM5209 to EM5212 on offences, amounts, underlying tax etc and “in-built” penalties.

  • “Means” - the points in EM5213.

  • “Recommendations” - the points in EM5214 on cost-effectiveness.

For tax related penalties that are not explained in NPPS you should enclose a narrative report using the AO Report Form. You can find this in SEES.