SAM61341 | Interest, penalties and surcharge: penalties: control penalties- inhibiting future penalties (for tax years 2010-2011 onwards) Action Guide

From HM Revenue & Customs · Self Assessment Manual

Where future penalties need to be inhibited follow steps 1 - 4 below.

For details of how to access the SA functions, select ‘Index of functions’ on the left of the screen

Individuals/trusts

1. From the user role function menu in the ‘Returns’ area

Enter the taxpayer reference
Select ‘VIEW/CONTROL PENALTIES’

2. From the list provided, identify whether you want to inhibit late filing penalties and/or late payment penalties

Enter ‘Y’ in the relevant field(s)

To remove the inhibition signal in future against late filing or late payment penalties

Replace the entry with ‘N’
Select the [UPDATE] button

Note 1: If an individual is a member of a partnership, the inhibition of late filing penalties on the individual record will not prevent the issue of any penalties due to the late filing of the partnership return

Note 2: Removal of the inhibition signal will issue all penalties now due including those not already raised because the inhibition was in previously in place

Partnerships

3. From the User Role function menu in the ‘Returns’ area

Enter the partnership reference
Select ‘VIEW/CONTROL PENALTIES’

4. Select ‘LATE FILING PENALTIES’

Enter ‘Y’
Select the [UPDATE] button

To remove the inhibition signal against late filing or late payment penalties in future

Replace the entry with ‘N’
Select the [UPDATE] button

Note: Removal of the inhibition signal will issue all penalties now due including those not already raised because the inhibition was in previously in place