CH401285 - Charging penalties: charging penalties: introduction: offshore enabler's penalties: assessing a penalty

To charge a manual penalty you should

• calculate the penalties due
• complete an AO Report Form - Authorisation Stencil, (available via SEES Forms and Letters) providing evidence as to why you
  consider a penalty is appropriate
• refer the case to the Authorising Officer.

The Authorising Officer will

• consider the information provided
• authorise the penalty (if appropriate)
• refer the papers back to you.

Once the Authorising Officer has approved the penalty, you must charge the penalty.

The penalty can be charged by formal assessment or can be included in a contract settlement if it is more cost effective and administratively convenient to do so.

If you are charging a formal penalty assessment you should:

• prepare the Penalty Notice and Schedule (available via SEES Forms and Letters)
• complete a Manual Penalty Stencil
• email the stencil to the SAFE officer who will create the charge on SAFE using the charge type “Taxes Acts Penalty” and return the stencil to you advising the SAFE reference
• update the notice of penalty assessment with the charge reference and issue both the notice and penalty schedule to the customer.
• BF the case for 30 days for appeal period.