CH26840 - Information & Inspection Powers: Penalties: Penalty assessments: What the assessment notice must include
A penalty assessment notice must include
- the date of the assessment
- what led to the penalty (For example, failure to comply with the information notice dated DD/MM/YYY)
- the legislation under which the penalty is due
- the amount of the penalty, and
- if appropriate, the period the penalty relates to.
A notice of assessment of daily penalties or increased 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 should also explain the recipient바카라 사이트™s appeal rights and the appeal process. It should explain that the penalty must be paid within 30 days of the later of
- the date the notice was issued if an appeal is not made, and
- the date any appeal is determined or withdrawn.
If the penalty is a tax-related penalty determined by the Upper Tribunal, see CH26720, the assessment notice must say so. FA08/SCH36 does not provide a right of appeal against a tax-related penalty so the notice should refer the recipient to the Upper Tribunal Rules 2008.