A penalty record must be created on COMPASS whenever there is
cause to consider a penalty for the delivery of incorrect accounts,
documentation and information and for the late reporting of
amendments. To do so, select Amend, Penalties and s.247/248 from
the menu bar. The penalty details screen is displayed. Enter the
date the case was referred to you, or the current date for your own
case, select the entry concerned and relevant statutory provision
from the dropdown boxes.
Creating a penalty record will enable the "Open new Penalty
Enquiry" (
IHTM36374) and "Enquiry not Required" (
IHTM36375) tabs. You can select one of
these two tabs - not both.
