COM101070 - Penalties: penalty determinations: normal charging policy

General
No penalty due
Tax-related penalties 

General

Liability to late-filing penalties:

• 1 day after the filing date when the F1 occurrence is recorded, and the determination automatically issued 14 days later
• 3 months after the filing date when the F2 occurrence is recorded, and the determination automatically issued 14 days later
• 18 months after the accounting period end date when the TR1 occurrence is recorded, and
• If a Revenue Determination of tax payable has been issued, the penalty determination is automatically issued 14 days later
• 24 months after the accounting period end date when the TR2 occurrence is recorded, and
• If a Revenue Determination of tax payable has been issued, the penalty determination is automatically issued 14 days later

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No penalty due

If, on receipt of a late return, you are satisfied that no penalty is due for the return period, for example, when you have accepted that the company has a reasonable excuse for late delivery, you must take the appropriate action.

Where you are reviewing the case

• After logging the late return

• Before automatic issue of the F1 penalty determination
• Use Function MPEN to inhibit issue of the penalty determination by setting the No Penalty Required signal

Where you are reviewing the case

• After logging the late return

• Penalty determination(s), have been automatically issued
• Use Function PPEN to reduce them to nil

If you do not want any more notices of penalty determinations issued for a return period

• Use Function MPEN (Maintain Penalty Signals) to set the No Penalty Required signal

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Tax-related penalties

You should review cases for which a return is still outstanding 18 months after the end of the AP and make Revenue Determinations (Word 25kb) if appropriate

Tax related penalty determinations are automatically issued after you have raised a Revenue Determination unless you have selected one of the following from the options box presented at the end of the assessing function RAMA

• PPEN

• No Penalty Required (i.e. set the NPR signal to inhibit penalty issue for the AP).

For more information about the general computer assistance provided for this review see subjects 'Computer Support' (COM101020) and 'Review Of Penalties' (COM101130) in this section.

For a list of functions to use in particular situations, see COM101031.

For legislation applying to this subject, see COM101011.