If the penalty is not paid or you do not receive a reply from
the taxpayers claiming reasonable excuse (
IHTM36051) by the BU date (
IHTM32032), you should telephone the
taxpayer or agent to remind them that a reply is due. You should
use this as an opportunity to find out the reason for the delay and
check that they understand why we are seeking a penalty. If an
agent is acting you should also make sure that the taxpayers are
aware of the position and are invited to pay the penalty.
You should agree a date for a reply. If the taxpayers do not
respond by claiming reasonable excuse or pay the penalty by the
agreed date you should consider taking formal proceedings for
recovery of the penalty (
IHTM36052).
