CCP05040 - Procedures to follow for penalty officers: records to be kept

It is essential that the Penalty Officer keeps a full record of the reasoning behind decisions, the factors taken into account and the evidence considered, as decisions may be challenged on review and at Tribunal. Details of telephone conversations, copies of all relevant correspondence etc, including e-mails should also be retained.

Please ensure that the National Processing Unit are advised of the details of the issue of the Penalty Notice and any subsequent payments made. They must also be advised if/when the penalty amount remains unpaid and the case is referred to the Non-VAT DMU in Liverpool.