Penalties awarded by the Commissioners are treated as tax
charged in an assessment and, like tax charged in an assessment are
due and payable. Following the Commissioners award of a penalty
refer it to Receivables for collection without delay.
Use form 305 to notify Receivables of the award of a penalty
by the Commissioners. In the case of a run of daily penalties, show
the total amount of penalties for the run of days.
At item ‘(c)’ under the heading ‘Nature of
Penalty’ enter the reason the penalty was awarded, for
example
If the penalty relates to either Capital Gains Tax, for example failure to make a return under TMA70/S25, or Corporation Tax, for example failure to comply with a CTSA information notice, indicate prominently on form 305A the appropriate head of duty.
