CH194630 - Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression: assessing the penalty

We will issue a penalty notice when we have sufficient evidence of facts to suggest that a person is liable to a penalty for making, supplying or promoting an electronic sales suppression tool.

When we charge a penalty, we will issue a penalty notice telling the person

  • the 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
  • how we calculated the penalty
  • what they owe
  • when and how they must pay the penalty
  • how the Human Rights Act applies when we consider penalties for making, supplying or promoting an electronic sales suppression tool

»Ê¹ÚÌåÓýapp notice must explain the recipient’s right to appeal and the appeal process.

»Ê¹ÚÌåÓýapp 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  • the date on which any appeal is determined or withdrawn

FA22/SCH14/PARA2-5