CH83030 - How to Process the Penalty: Raising a Penalty Assessment: What the assessment must include

This guidance applies to returns and documents with a filing date on or after 1 April 2009 where the return covers a tax period beginning on or after 1 April 2008 seeCH81011for full details.

You must include the following on the penalty assessment

• the date of the assessment
• the legislation under which the penalty is due
• the amount of potential lost revenue (PLR)
• your view of the person’s behaviour and the reduction for disclosure
• the amount of the penalty
• the tax period the penalty relates to.

Remember that for the purpose of VAT, PAYE, and NICs a partnership is treated as a person in its own right and if the penalty assessment relates to these taxes it should be issued to the partnership. See CH84730 where the penalty relates to an incorrect SA partnership return.