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SM04100 | Special Measures: Notification letters: Warning Notice

From HM Revenue & Customs · Special Measures

A Warning Notice informs a large business () that it may be placed into Special Measures if behaviours () do not improve. It does not bring the business into Special Measures.

A Warning Notice:

  • is valid for 12 months from the date of issue, and can be extended up to 15 months

  • may be withdrawn at any time within 15 months by issuing a withdrawal notice

  • automatically expires if a Special Measures notice is issued

FA2016/SCH19/PT3/PARA41

FA2016/SCH19/PT3/PARA41(3)(a)-(b)