SolvedECP4620 | Types of penalties: Example of how to issue daily penalties over a 28 date period
From HM Revenue & Customs · Excise Civil Penalties Manual
| Timescale | Action | Advice to taxpayer |
|---|---|---|
| Day 1 | Letter 1 | Warn that they are liable to a 5% penalty plus a daily penalty of £20 per day |
| Day 7 | Letter 2 | Warn that the daily penalty continues to accrue |
| Day 7 | Assessment 1 | Assess for 5% geared penalty plus £140 for daily penalties of £20 covering days 1 - 7 |
| Day 21 | Letter 3 | Warn that the daily penalty is continuing to accrue, and that on day 28 they will be liable to further daily penalties for days 7 - 28 |
| Day 28 | Letter 4 | Warn that distress or civil recovery action will be taken without further notice |
| Day 28 | Assessment 2 | Assess for a further £420. |