SAOG19800 - What to do when there may have been a failure or inaccuracy: seeking authorisation of a Director or Assistant Director for a penalty

Authorisation by the Director in Large Business or Assistant Director in Mid-sized Business to assess a penalty must be obtained for

  • all main duty and certificate inaccuracy penalties, and
  • any sensitive or difficult notification or certification timing penalties.

Authorisation by the Director or Assistant Director to assess a penalty is not normally required for most notification and certification timing failures. However in some sensitive or difficult cases the Customer Compliance Manager (CCM), Mid-sized Business Customer Engagement Team (CET) or Caseworker may receive approval from the Penalties Consistency Panel (the panel) to charge a penalty subject to final authorisation by a Director or Assistant Director See SAOG19730.

This submission must be made via the Chair of the Penalties Consistency Panel and include the CCM바카라 사이트™s, CET바카라 사이트™s or Caseworker바카라 사이트™s first and second referrals to the panel and its responses.

A template for submissions to the Director or Deputy Director is available to all HMRC staff via the Large Business Operational Guidance Portal.

The Director/Assistant Director will notify the decision to the CCM, CET or Caseworker via the Chair of the panel.