CH83100 – How to Process the Penalty: Suspension of a penalty: Contents

CH83110Introduction
CH83120Need for penalties to be assessed
CH83130In what circumstances might you suspend a penalty
CH83150In what circumstances will penalties not be suspended
CH83160Where conditions for suspension cannot be set
CH83170Avoidance schemes
CH83180Past behaviour indicates conditions unlikely to be complied with
CH83190Remedial action
CH83210Notice to suspend a penalty
CH83211Example of what to include on notice to suspend a penalty
CH83220Partial suspension
CH83230Period of suspension
CH83250Conditions of suspension
CH83260Purpose of conditions of suspension
CH83261Conditions of suspension direct tax example
CH83262Conditions of suspension indirect tax example
CH83270Conditions of suspension are not agreed
CH83280When might a suspended penalty become payable
CH83290Expiry of period of suspension
CH83300Appeals against a decision not to suspend a penalty