UTT17430 - Penalties: assessing a penalty: penalty assessments

Once a penalty has been approved, the Customer Compliance Manager (CCM), MSB Customer Support Team or Caseworker must promptly assess the penalty.

This assessment will be on the company or partnership that did not notify an uncertain amount.

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

A penalty payable by a:

• company is enforceable as if it were corporation tax charged in an assessment.
• partnership is enforceable as if it were income tax charged in an assessment.

This is the case, even if the penalty relates to a failure to notify a VAT or payroll uncertainty.

A penalty chargeable on a partnership will be charged on the nominated partner.