CCM17940 - Discrepancy Enquiries: Penalty Cases: Formal proceedings

Where there has been

• no response to the opening letter or
• no response to the letter inviting an offer to pay the penalty or
• the claimant is still objecting to the penalty after you have followed the guidance at CCM17990 

you will need to consider formal penalty proceedings.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)