DMBM569010 - Debt and return pursuit: new penalties processes for DMB: background

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

The aim of the new penalty regime is to make the tax system simpler, more consistent and to encourage compliance.

Compliance caseworkers use the National Penalty Processing System (NPPS) to raise a range of penalties based on taxpayer’s behaviour.

Debt Management and Banking staff do not raise these penalties but may receive enquiries and deal with penalty pursuit.