SAOG21400 | Assessing a penalty: penalty assessments

Once a penalty has been approved, see SAOG19000+ and we are still within the time limits for assessing a penalty, see SAOG21200, the Customer Compliance Manager (CCM), Mid-sized Business Customer Engagement Team (CET) or Caseworker must promptly assess the penalty.

This assessment may be on

• the company who did not notify a Senior Accounting Officer (SAO), or

• the SAO who

• failed in the main duty and/or

• failed to provide a certificate to HMRC or

• provided a certificate to HMRC that contained a careless or deliberate inaccuracy.

The notice of the penalty assessment must

• be addressed to the person on whom the penalty is chargeable

• tell the person what they must pay, and by when

• tell the person about their rights to appeal and review

See SAOG21600 for more information about what the notice of a penalty assessment must include.

The penalty assessment is enforceable in the same way as an assessment to income tax. But see SAOG23300 about enforcement.