SAM61341 - Interest, penalties and surcharge: penalties: control penalties- inhibiting future penalties (for tax years 2010-2011 onwards) Action Guide

Where future penalties need to be inhibited follow steps 1 - 4 below.

For details of how to access the SA functions, select 바카라 사이트˜Index of functions바카라 사이트™ on the left of the screen

Individuals/trusts

1. From the user role function menu in the 바카라 사이트˜Returns바카라 사이트™ area

  • Enter the taxpayer reference
  • Select 바카라 사이트˜VIEW/CONTROL PENALTIES바카라 사이트™

2. From the list provided, identify whether you want to inhibit late filing penalties and/or late payment penalties

  • Enter 바카라 사이트˜Y바카라 사이트™ in the relevant field(s)

To remove the inhibition signal in future against late filing or late payment penalties

  • Replace the entry with 바카라 사이트˜N바카라 사이트™
  • Select the [UPDATE] button

Note 1: If an individual is a member of a partnership, the inhibition of late filing penalties on the individual record will not prevent the issue of any penalties due to the late filing of the partnership return

Note 2: Removal of the inhibition signal will issue all penalties now due including those not already raised because the inhibition was in previously in place

Partnerships

3. From the User Role function menu in the 바카라 사이트˜Returns바카라 사이트™ area

  • Enter the partnership reference
  • Select 바카라 사이트˜VIEW/CONTROL PENALTIES바카라 사이트™

4. Select 바카라 사이트˜LATE FILING PENALTIES바카라 사이트™

  • Enter 바카라 사이트˜Y바카라 사이트™
  • Select the [UPDATE] button

To remove the inhibition signal against late filing or late payment penalties in future

  • Replace the entry with 바카라 사이트˜N바카라 사이트™
  • Select the [UPDATE] button

Note: Removal of the inhibition signal will issue all penalties now due including those not already raised because the inhibition was in previously in place