CH194540 - Electronic sales suppression: penalty for possessing an electronic sales suppression tool: assessing the penalty
We will issue a penalty notice when a person is liable to a penalty for possessing an electronic sales suppression tool. This will either be when they have failed to satisfy us that an electronic sales suppression tool has been removed; or when we have evidence to suggest a second or subsequent possession within 5 years of a prior electronic sales suppression possession penalty.
The penalty for possession of an electronic sales suppression tool is normally £1,000, although it is possible that in some circumstances we will consider the case for a penalty of less than £1,000.
When we charge a penalty, we will issue a penalty notice telling the person
- the effective date of the notice
- what leads them to be liable to a penalty and the reasons why the penalty has been charged
- the legislation under which the penalty is due
- the amount of the penalty
- how we calculated the penalty
- what they owe
- when and how they must pay the penalty
- that they will be liable for daily penalties, from the date of the notice, for continued possession
A notice for daily penalties must also show
- the period to which the assessment relates (date to date inclusive)
- the number of days included
- the daily amount of the penalty, and
- the total amount of the penalties
The notice must explain the recipient’s right to appeal and the appeal process.
The notice must explain that the penalty must be paid within 30 days of the later of
- the date on which the notice was issued if an appeal is not made, and
- the date on which any appeal is determined or withdrawn.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)