CH185040 - Dishonest tax agents: how to process a penalty: what the assessment must include

We will issue a penalty assessment when a person has become liable to

  • a penalty for failing to comply with a file access notice, see CH183300+, or
  • a penalty for dishonest conduct, see CH184040+.

There may be situations where a person is charged both a penalty for failing to comply with a file access notice and a penalty for dishonest conduct.

We can only issue an assessment for a penalty for dishonest conduct where we have already issued a conduct notice, see CH182100+, and any appeal rights against the notice, see CH182160, have expired or been exhausted.

A penalty assessment notice must include

  • the date of the assessment
  • what led to the penalty (for example, failure to comply with the file access notice dated DD/MM/YYYY)
  • the legislation under which the penalty is due
  • the amount of the penalty
  • when and how they must pay it, and
  • if appropriate, the period the penalty relates to.

A notice of assessment of daily penalties must also show

  • the period to which the assessment relates (date to date inclusive)
  • the number of days included
  • the daily amount of the penalty, and
  • the total amount of the penalties.

The notice must also explain the recipient바카라 사이트™s right to appeal and review and the appeal and review process.

The notice must explain that the penalty must be paid within 30 days of the later of

  • the date on which the notice was issued if an appeal is not made, and
  • the date on which any appeal is determined or withdrawn.

See CH185060 for guidance on the time limits for assessing a penalty.

FA12/SCH38/PARA29