CH194540 - Electronic sales suppression: penalty for possessing an electronic sales suppression tool: assessing the penalty
We will issue a penalty notice when a person is liable to a penalty for possessing an electronic sales suppression tool. This will either be when they have failed to satisfy us that an electronic sales suppression tool has been removed; or when we have evidence to suggest a second or subsequent possession within 5 years of a prior electronic sales suppression possession penalty.
The penalty for possession of an electronic sales suppression tool is normally £1,000, although it is possible that in some circumstances we will consider the case for a penalty of less than £1,000.
When we charge a penalty, we will issue a penalty notice telling the person
- the effective date of the notice
- what leads them to be liable to a penalty and the reasons why the penalty has been charged
- the legislation under which the penalty is due
- the amount of the penalty
- how we calculated the penalty
- what they owe
- when and how they must pay the penalty
- that they will be liable for daily penalties, from the date of the notice, for continued possession
A notice for 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 explain the recipient바카라 사이트™s right to appeal and the appeal 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- the date on which any appeal is determined or withdrawn.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)