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Contents

Official guidance
Self Assessment Manual

SAM61000 · Interest, penalties and surcharge: penalties

  • SAM61001 · Introduction
  • SAM61010 · FAP: advising and warning the taxpayer about
  • SAM61020 · Fixed automatic penalties: automatic imposition of
  • SAM61030 · Fixed automatic penalty record: amending the
  • SAM61031 · Fixed automatic penalty record: amending the (Action Guide menu)
  • 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)
  • SAM61040 · Fixed automatic penalties: deceased cases
  • SAM61050 · Fixed automatic penalties: late issued returns
  • SAM61060 · Appeals against fixed automatic penalties
  • SAM61061 · Appeals against fixed automatic penalties (Action Guide menu)
  • SAM61062 · FAP: reasonable excuse appeal against (Decision Makers Action Guide)
  • SAM61063 · Appeals against non-capping of FAP (Action Guide)
  • SAM61064 · Solicitor’s Office and Legal Services
  • SAM61080 · Daily penalties: consider raising a
  • SAM61090 · Daily penalties: procedures for applying
  • SAM61100 · FAP and daily penalties: interaction between
  • SAM61110 · Tax-geared penalties
  • SAM61200 · Introduction for 2010-11 returns onwards
  • SAM61210 · Advising and warning the taxpayer about penalties for 2010-11 returns onwards
  • SAM61220 · Late filing fixed penalty for 2010-11 returns onwards
  • SAM61230 · Late filing daily penalties for 2010-11 returns onwards
  • SAM61231 · Reducing daily penalties
  • SAM61232 · Reducing a daily penalty (Action Guide)
  • SAM61240 · Late filing (tax geared) penalties for 2010-11 returns onwards
  • SAM61250 · Late payment penalties for 2010-11 returns onwards
  • SAM61260 · Cancelling a penalty for 2010-11 returns onwards
  • SAM61261 · Cancelling a penalty for tax years 2010-2011 onwards (Action Guide)
  • SAM61270 · Deceased cases
  • SAM61280 · Clerically raising penalties for years prior to CY-4
  • SAM61281 · Manually raising and amending a penalty (Action Guide)
  • SAM61290 · Appeals against late filing penalties
  • SAM61310 · Appeals against late payment penalties
  • SAM61330 · Solicitor’s Office and Legal Services
  • SAM61340 · Control penalties
  • SAM61341 · Control penalties- inhibiting future penalties (for tax years 2010-2011 onwards) Action Guide
  • SAM61350 · Effects of amendments to relevant date for interest
  • SAM61351 · Deferring a late payment penalty trigger date (Action Guide)
  • SAM61360 · Effects of unlogging a return
  • SAM61370 · Effects of amending a return received date
  • SAM61380 · Time to pay (TTP) and late payment penalties
  • SAM61381 · Referring an appeal to debt management and banking - time to pay cases (Action Guide)
  • SAM61382 · Rejecting an appeal - time to pay cases (Action Guide)
  • SAM61390 · Late payment penalty trigger date
  1. Interest, penalties and surcharge: penalties: contents
  2. Interest, penalties and surcharge: penalties: referring an appeal to debt management and banking - time to pay cases (Action Guide)

SAM61381 | Interest, penalties and surcharge: penalties: referring an appeal to debt management and banking - time to pay cases (Action Guide)

From HM Revenue & Customs · Self Assessment Manual

Where an appeal is received against a late payment penalty in a Time to Pay (TTP) case please follow the Late Payment penalty appeals Action Guide and work through to the Time To Pay section.

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