Section 241 | Assessment of financial penalties

(1)Where a person becomes liable to a penalty under section 234, 235 or 238, an authorised officer of Revenue and Customs must—

(a)assess the penalty, and

(b)notify the person.

(2)A notice under subsection (1) may relate to more than one contravention by the person.

(3)A notice under subsection (1) must state—

(a)the date on which it is issued;

(b)each contravention in respect of which the penalty is assessed;

(c)the amount of the penalty;

(d)the period within which an appeal against the assessment may be made.

(4)Before assessing a tax adviser to a penalty under section 234, 235 or 238, the authorised officer must—

(a)notify the person of the fact that the officer considers the person is liable to the penalty, and

(b)allow the person a period of 30 days, beginning with the date of the notification, to make representations to HMRC.