CH414300 - Charging penalties: appeals: inhibiting debt management action
We do not require payment of disputed penalties in any regime until the dispute is resolved.
If you receive an appeal against a penalty (direct tax) or a request for a review (direct or indirect tax) you must make arrangements to inhibit debt management action. The action you need to take depends on which penalty processing and accounting systems was used, normally NPPS, to raise the penalty assessment.
If, after the dispute is resolved following agreement with the person, review or tribunal decision, a penalty is still payable, you may need to amend the penalty assessment and/or remove the inhibit on debt management action.
Further information on the processes is at CH407800 and CH407850.