Penalty assessments

When to issue a penalty notice

Normally you should issue the penalty assessment to the person as soon as possible after:

• the date specified on the information notice for producing the documents or providing the information has passed
• the date the deliberate obstruction occurs
• the date you decide to impose daily penalties, or
• the Tribunal has determined an amount of tax-related penalty.

A penalty assessment for standard or daily penalties may however be made at any time within 12 months of the relevant date. Relevant date will be covered later in this module.

In addition an authorised officer may make an application to the Tribunal at any time within this period for a tax related penalty to be applied.