SAOG21400 - Assessing a penalty: penalty assessments

Once a penalty has been approved, see SAOG19000+ and we are still within the time limits for assessing a penalty, see SAOG21200, the Customer Compliance Manager (CCM), Mid-sized Business Customer Engagement Team (CET) or Caseworker must promptly assess the penalty.

This assessment may be on

  • the company who did not notify a Senior Accounting Officer (SAO), or
  • the SAO who
  • failed in the main duty and/or
  • failed to provide a certificate to HMRC or
  • provided a certificate to HMRC that contained a careless or deliberate inaccuracy.

The notice of the penalty assessment must

  • be addressed to the person on whom the penalty is chargeable
  • tell the person what they must pay, and by when
  • tell the person about their rights to appeal and review

See SAOG21600 for more information about what the notice of a penalty assessment must include.

The penalty assessment is enforceable in the same way as an assessment to income tax. But see SAOG23300 about enforcement.