Suspended penalties (continued)
Penalties cannot be suspended before they have been assessed.
The notice to suspend the penalty must be in writing and must include details of the following:
- what part of the penalty is to be suspended
- the period of suspension (not more than two years)
- the conditions of suspension, and
- how compliance with the conditions is to be evidenced.
For further information on suspension of a penalty and some examples, please refer to guidance Compliance Handbook 83100.