PAYE44055 | Employer returns: electronic employer returns: manual issue of an online penalty

From HM Revenue & Customs · PAYE Manual

The [Issue] button allows you to manually issue a penalty. Where you do this ECS will automatically display details of the penalty issued in the E-File penalty details screen.

To issue a penalty

Select the [Issue] button

You will be receive the message

‘Are you sure that you want to issue this Penalty?’

If you

Select the [OK] button, a penalty notice will be issued and you will be returned to the screen from which you entered the Issue E-File penalty screen, that is, the E-File penalty details screen or the E-File exceptions list screen
Select the [Cancel] button, a penalty notice will not be issued and you will be returned to the screen from which you entered the Issue E-File penalty screen, that is, the E-File penalty details screen or the E-File exceptions list screen

You will not be able to issue a penalty in the following circumstances

The permanent inhibition signal is set
The insolvent signal has been set
The employer ceased prior to 6 April 2005
The scheme type is exempt
The employer’s address to name is blank
Segmentation is currently under appeal
The RLS signal is set
The temporary inhibition signal is set
During the embargo period (usually 2 weeks at the end of October)

[Next] button

If you entered the issue E-File penalty screen through the E-File penalty details screen the [Next] button will not be available.

If you entered the Issue E-File penalty screen through the E-File exceptions list screen the [Next] button will be available

Select the [Next] button and you will be returned to the Issue E-File penalty screen in which the next entry on the E-File exception list screen will be shown