CH83155 - Penalties for Inaccuracies: How to Process the Penalty: Suspension of a penalty: Suspension conditions: The generic suspension condition

You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

The generic suspension condition does not relate to the particular careless inaccuracy that gave rise to the penalty that we are suspending.

You must set

• the generic condition, and
• at least one specific condition.

The generic condition is that the person must file all their returns on time during the suspension period. The generic condition is not for the purpose of helping the person avoid a further penalty for a careless inaccuracy, but you must set this condition in all cases.

The generic suspension condition asks no more of the person than we would normally expect from any taxpayer. This aims to ensure that, for any taxes within the suspension period, see CH83170, the person will file all their returns on time.

However, this does not mean that you should automatically extend a suspension period just to include the filing date of the next return. CH83170 explains that you should set the period to allow sufficient time for the person to meet the conditions. In some cases you may need to await the next return but in many others you may not.

Note that for suspended penalties issued from 8 April 2013, there is no longer a generic condition to make all payments on time during the suspension period.