EM5251 - Penalties: determination procedures: general

This guidance does not apply if you are making a penalty assessment under FA07/SCH24 FA08/SCH41. For guidance about issuing these penalties, see CH407700.

»Ê¹ÚÌåÓýapp Authorising Officer, who will normally be your manager, must make sure that they

  • confirm the decision to make a determination
  • record the amount of the penalty
  • confirm that the penalty was considered and approved by them.

»Ê¹ÚÌåÓýapp enquiry officer is responsible for making and issuing the penalty determinations.

All penalty determinations should be made using form 394, which is available in SEEs, except for

  • penalties for failure to comply with SA information notices EM4700
  • daily penalties for failure to submit an SA return EM4570, and
  • penalties under FA07/Sch24 or FA08/Sch41.