SAM70090 - Manage work: customer service: request for output evidence of statutory notices

The following computer output is maintained

  • Revenue Determination (SA323)
  • Surcharge notice (SA324) relating to tax years 2009-10 and earlier. Note: For tax years 2010-11 and later, surcharge was replaced by tax geared late filing penalties
  • Notice to complete a return. (This can be either an SA316 or a tax return SA100)

In addition to the above outputs for tax years 2010-11 onwards, records are also available for

  • Late Tax Return - notice of penalty assessment (SA326D)
  • Late Partnership Return - notice of penalty assessment (SA328D)
  • Notice of penalty Assessment (SA370)
  • Partnership notice of penalty assessment (SA371)

The output maintained is NOT a copy of the letter

Agents copies and daily penalty warning messages are not available.

Requesting evidence

You must contact the Request For Output Evidence (OE) mailbox where the date of issue of the output is on or after the date shown in the table below.

Output name Date of issue or later
SA100 22/07/2018
SA316 18/01/2019
SA323 11/02/2019
SA324 04/11/2019
SA326D 10/12/2018
SA328D 10/12/2018
SA370 17/12/2018
SA371 17/12/2018

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Your request must include the following:

  • Statutory notice name, for example, SA316; SA370; SA100
  • Notice type, for example, notice to file; 6-month late payment penalty
  • Tax year the statutory notice is for
  • Issue date of the notice (this can be found on the SA record)
  • Name and UTR of the customer the notice is for
  • This data must be provided for each notice required

Note: The data is kept in line with default HMRC retention of CY6+1

SA3710/SA371

  • The Notice of penalty assessment SA370 and Partnership notice of penalty assessment SA371 are flexible notices that can include more than one penalty, if selected by the system at the same time.
  • The record will show the tax year, the date of the penalty notice, the customer name and address and details of the penalty(s) charged on that date. Information about the different penalty types’ corresponding abbreviations that are shown on the record are shown below, along with some examples.
  • Certain information will not be shown on the record, for example, the daily rate at which a daily penalty is charged, or the percentage rate used in calculating a late filing tax geared penalty or late payment tax geared penalty. This is because this information is covered by legislation, Schedule 55 Finance Act 2009 and the rates and percentages can be ascertained from the Self-Assessment Legal Framework (SALF).

SA370

  • Daily penalty (DP)
  • 6-month late filing tax geared penalty (LFP6M)
  • 12-month late filing tax geared penalty (LFP12M)
  • 30-day late payment tax geared penalty (LPP30D)
  • 6 months late payment tax geared penalty (LPP6M)
  • 12 months late payment tax geared penalty (LPP12M)
  • Where a daily penalty has been charged, the record will show the total daily penalty amount along with the dates between which the penalty was charged.

Example 1

  • Daily penalties of £340 charged between 01/05/2016 and 03/06/2017. The record will show:
  • ‘DP PENAMT 340 FROM 01 May 2016 TO 03 June 2017’
  • In respect of the late filing/late payment tax geared penalties, the record will show the amount of the penalty and the amount of the tax liability that the penalty has been charged on. If the penalty is a further penalty you will see the amount of the further penalty, the amount of tax liability that the penalties are charged on and the amount of penalty previously charged.

Note: Where a tax return has not been received but a determination is in place, the amount of the tax liability will be the determination amount.

Example 2

  • A 6 month late filing tax geared penalty of £300 was raised as the tax return was outstanding six months after the return due date. The tax return is received later showing a tax liability for the year of £15,000 so a further 6 month late filing tax geared penalty of £450 is raised (£15,000 x 5 per cent = £750 - £300 = £450)
  • The record in respect of the first penalty of £300 will show:
  • ‘LPP6M PENAMT 300 CHARGEDON 0 PREVPEN 0’
  • The record in respect of the second penalty will show the further penalty amount of £450 along with the amount of the tax liability that the penalty has been charged on of £15,000 and that a previous penalty of £300 has already been raised.
  • ‘LPP6M PENAMT 450 CHARGEDON 15000 PREVPEN 300’

Example 3

  • A 30-day late payment tax geared penalty of £600 was raised as the tax liability for the year of £12,000 was unpaid 30 days after the due date.
  • ‘LPP30D PENAMT TRIG 01 March 2012 CHARGEDON 12000 PREVPEN 0’

SA371

  • Daily penalty within a partnership (DPP)
  • 6-month late filing tax geared penalty for a partner within a partnership (LFP6MP)
  • 12-month late filing tax geared penalty for a partner within a partnership (LPP12MP)
  • Where a daily penalty has been charged in respect of a partnership the microfiche record will show the total daily penalty amount along with the dates between which the penalty was charged.

Example 4 

  • Partnership daily penalties of £900 charged between 01/05/2016 and 29/07/2017. The microfiche record will show:
  • ‘DPP PENAMT 900 FROM 1 May 2016 TO 29 July 2017’
  • In respect of the late filing tax geared penalties, as the penalty is a set minimum amount the record will just record that the penalty has been charged.