ECH21138 - Penalties: Raising Formal Penalty Determinations - Daily Penalties and Penalties for Failure to Submit a Return (First 12 months of Lateness
ECH21136 explains the initial action to
be taken on all cases when raising formal penalty determinations.
Wherever possible penalties for failure to submit a return
should be either included in a contract settlement or issued by the
appropriate IT System (ECS or CIS).
When proceeding to raise formal penalty determinations
for
- daily penalties following the determination of an initial penalty by Commissioners or
- for failing to submit a return (First 12 months of lateness)
the caseworker will
- complete a Penalty Authorisation Request – Daily stencil
- complete a 394 and
- refer the case to the local Grade 6 officer via the senior manager.
The local Grade 6 will
- consider the information provided
- determine the penalty (if appropriate)
- sign the 394 and
- refer the papers back to the caseworker.
The caseworker will then
- prepare a penalty notice letter
- complete a SAFE referral stencil and
- send the stencil with the penalty notice letter and 394 to the SAFE officer.
The SAFE officer will
- create a charge on SAFE and
- return the documents to the caseworker along with a payslip.
The caseworker will then
- issue the 394, letter, payslip and an appeals note to the employer/contractor and
- BF the case for 30 days
If the employer/contractor appeals against any penalty determinations the caseworker should follow the guidance at ECH21260.
