SAOG21600 - Assessing a penalty: what a notice of a penalty assessment must include

»Ê¹ÚÌåÓýapp notice of a penalty assessment issued to a Senior Accounting Officer (SAO) or company must be by letter and include

  • the unique tax reference (UTR) of the SAO or company (as appropriate)
  • the name of the company (for notification failure penalties)
  • the name of the SAO and company (for SAO personal penalties)
  • the address of the SAO or company (as appropriate). (For the SAO usually the private address. For the company the assessment letter should be addressed to the Company Secretary)
  • the date of the assessment
  • the amount of the penalty
  • the financial year to which the penalty relates
  • the legislation under which the penalty is assessed
  • the due date for payment, and
  • payment instructions, including HMRC’s accounting reference number - usually provided on a Proforma Payslip (PS2), see SAOG21500.

If there is no UTR for the SAO for example, where they are not a registered UK taxpayer, the pseudo reference number should be included in the penalty assessment to identify the person with the charge, see SAOG21500.

»Ê¹ÚÌåÓýapp notice of the penalty assessment must also explain the appeal and review rights available to the person, see ARTG2100+.