Commentary

A6.343 Assessment, payment and enforcement of data notice penalties

Administration and compliance

A6.343 Assessment, payment and enforcement of data notice penalties

Data notices—penalty administration

A6.343 Assessment, payment and enforcement of data notice penalties

Assessment

HMRC may assess a penalty to which a data-holder becomes liable, and if it does so, it must notify the data-holder1. An assessment for a late-filing penalty must be made within 12 months beginning with the latest of2:

  1.  

    •     the date on which liability arose

  2.  

    •     the end of the period in which notice of appeal could have been given, and

  3.  

    •     the date on which any appeal is determined or withdrawn

An assessment to a penalty for inaccurate information must be made within the period3:

  1.  

    •    

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