A4.542 Penalties for failure to notify liability—assessment, payment and appealsAssessmentOnce a person has become chargeable to a penalty for failure to notify liability, HMRC is required to assess the penalty and notify the taxpayer of the assessment1. The notice of assessment must specify the tax year or period involved.For procedural and enforcement purposes, the penalty assessment is treated in the same way as an assessment to tax and may be combined with an assessment to tax2.See A4.594 for the time limit within which the failure to notify penalty must be assessed.PaymentPayment of the penalty is due before
Once a person has become chargeable to a penalty for failure to notify liability, HMRC is required to assess the penalty and notify the taxpayer of the assessment1. The notice of assessment must specify the tax year or period involved.
For procedural and enforcement purposes, the penalty assessment is treated in the same way as an assessment to tax and may be combined with an assessment to tax2.
See A4.594 for the time limit within which the failure to notify penalty must be assessed.
Payment of the penalty is due before
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