Part 3 Procedure
Finance Act 2007 (2007 c 11) | Legislation

Part 3 Procedure

Assessment

13

(1)     [Where a person] becomes liable for a penalty under paragraph 1[, 1A] or 2 HMRC shall—

(a)     assess the penalty,

(b)     [notify the person], and

(c)     state in the notice a tax period in respect of which the penalty is assessed [(subject to sub-paragraph (1ZB))].

[(1ZA)     Sub-paragraph (1ZB) applies where—

(a)     a person is at any time liable for two or more penalties relating to PAYE returns, or for two or more penalties relating to CIS returns, [or for two or more penalties relating to apprenticeship levy returns,] and

(b)     the penalties (“the relevant penaltiesâ€) are assessed in respect of more than one tax period (“the relevant tax periodsâ€).

(1ZB)     A notice under sub-paragraph (1) in respect of any of the relevant penalties may, instead of stating the tax period in respect of which the penalty is assessed, state the tax year or the part of a tax year to which the penalty relates.

(1ZC)     For that purpose, a relevant penalty relates to the tax year or the part of a tax year in which the relevant tax periods fall.

(1ZD)     For the purposes of sub-paragraph (1ZA)—

“a PAYE returnâ€

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