Where you have decided after risk assessment (
IHTM36144) not to pursue a penalty at
the outset, or the file is returned to you as the caseworker with
instructions that a penalty will not be pursued, you should select
the "Enquiry not required" tab and record the date and the reason
you are not pursuing the penalty. Save the record. You should then
close the penalty record (
IHTM36376).
