Commentary

A4.564 Late payment penalties—assessment, payment and appeals

Administration and compliance

A4.564 Late payment penalties—assessment, payment and appeals

A4.564 Late payment penalties—assessment, payment and appeals

Assessment

Where a penalty is due and is not dealt with by way of contract settlement (see A6.420), HMRC will raise an assessment to collect it. The notice of assessment must state the period in respect of which the penalty is assessed1. An assessment of a late payment penalty is to be treated for procedural purposes in the same way as an assessment to tax, may be enforced as if it were an assessment to tax and may be combined with an assessment to tax2.

If the assessment is based on an amount of tax

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