CH64150 - Penalties for Failure to File on Time: How to process a penalty: What the assessment must include

The penalty assessment must include

  • the date of the assessment,
  • the amount of the penalty,
  • the legislation under which the penalty is assessed, and
  • the tax period to which the penalty relates.

The penalty assessment also has a section explaining the appeal rights.

See CH62900+ if the outstanding return relates to a partnership.

FA09/SCH55/PARA18

FA09/SCH55/PARA19