ECH21136 - Penalties: Raising Formal Penalty Determinations - General
Before proceeding to raise formal penalty determinations for
any offence the caseworker must
- discuss the case with the senior manager.
It is also important that the local Grade 6 is consulted at an
early stage. When and how this takes place will depend on local
arrangements.
The caseworker must follow the guidance at EM5201 onwards
paying particular attention to the checklist at EM5205.
When intending to raise formal penalty determinations the
caseworker must first
- issue a warning letter to the employer/contractor and
- allow 14 days before taking further action.
The subsequent process for raising formal penalty determinations will depend on the legislation and the type of penalty being sought.
- Initial Penalties arising under S98(1)(a) or S98(1)(b) TMA 1970 ( ECH21137)
- Daily Penalties/Failure to Submit a Return (First 12 month of lateness) ( ECH21138)
- Abated Penalties/Penalties of a Maximum Amount (except those detailed at ECH21137 or ECH21138) ( ECH21139)
There are various documents and stencils to be completed
throughout the process. The caseworker must ensure that where
legislation is referred to or reproduced that it is accurate.
The links below provide some assistance in quoting the
correct legislative references. Caseworkers must ensure that they
select the correct wording for the penalty they are seeking and
that any subsequent changes in legislation are taken into account.
Where legislation has changed or the legislation required is
not contained in the links provided assistance should be sought
from the manager, local Grade 7 or local Grade 6 to ensure that the
correct wording is used.
Information
Power
Penalty Offence
Description
of Penalty Offence
Reproduction of legislation
Nature of Penalty
Penalty Provision
Reproduction of Penalty Provision
Penalty Amount
