Data notices—penalty administrationA6.343 Assessment, payment and enforcement of data notice penaltiesAssessmentHMRC 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: • the date on which liability arose • the end of the period in which notice of appeal could have been given, and • the date on which any appeal is determined or withdrawnAn assessment to a penalty for inaccurate information must be made within the period3: •
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:
• the date on which liability arose
• the end of the period in which notice of appeal could have been given, and
• the date on which any appeal is determined or withdrawn
An assessment to a penalty for inaccurate information must be made within the period3:
•
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