IHTM36373 | Recording penalties: creating a penalty record on COMPASS

A penalty record must be created on COMPASS whenever there is cause to consider a penaltyfor the delivery of incorrect accounts, documentation and information and for the latereporting of amendments. To do so, select Amend, Penalties and s.247/248 from the menubar. The penalty details screen is displayed. Enter the date the case was referred to you,or the current date for your own case, select the entry concerned and relevant statutoryprovision from the dropdown boxes.

Creating a penalty record will enable the “Open new Penalty Enquiry” (IHTM36374) and “Enquiry not Required” (IHTM36375) tabs. You can select one of these two tabs - not both.