CH29730 - Data gathering: Penalties: Penalty assessments: When to issue a penalty assessment
Normally you should issue the penalty assessment to the data-holder as soon as possible.
| Initial fixed penalty | Issue the penalty as soon as possible after the date specified on the data-holder notice has passed and the data has not been supplied. |
| Daily penalties | The date when you decide to impose daily penalties. |
| Increased daily penalties | The date when the tribunal approves the increased daily penalties. |
| Inaccuracy penalties | The date on which an inaccuracy in the information provided or documents produced in response to the data-holder comes to your attention. |
However, you must issue a penalty assessment within the following time limits.
Initial fixed penalty or daily default penalties (at the standard or increased rate)
An assessment for an initial fixed penalty or daily default penalties, at the standard or increased rate, must be made within 12 months of the latest of
- the date on which the data-holder became liable to the penalty,
- the end of the period in which notice of an appeal against the data-holder notice (or a requirement in it) could have been given, and
- if notice of such an appeal is given, the date on which the appeal is determined or withdrawn.
Inaccuracy penalties
An assessment for inaccuracy penalties must be made
- within 12 months of the date on which we first became aware of the inaccuracy, and
- within 6 years of the date on which the data-holder became liable to the penalty.