SAM61031 | Interest, penalties and surcharge: penalties: fixed automatic penalty record: amending the (Action Guide menu)
From HM Revenue & Customs · Self Assessment Manual
This guidance refers to tax returns received for 2009-10 and earlier. For further information regarding the new rules for the tax years 2010-11 and later, see SAM61200 onwards.
SAM61032 - Reapplying FAP after cancellation: current year minus 1 (CY-1) (Action Guide)
SAM61033 - Reapplying FAP after cancellation: current year minus 2 (CY-2) (Action Guide)