��Ƶ

Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.5 Penalties /Penalties for failure to notify liability / A4.542 Penalties for failure to notify liability—assessment, payment and appeals

A4.542 Penalties for failure to notify liability—assessment, payment and appeals

Administration and compliance

Assessment

Once a person has become chargeable to a penalty for failure to notify liability, HMRC is required to assess the penalty and notify the taxpayer of the assessment¹. The notice of assessment must specify the tax year or period involved.

For procedural and enforcement purposes, the penalty assessment is treated in the same way as

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

E5.406A Employees of European Union institutions—tax exemptions

I9.421 Situs of simple contract debts for IHT

I4.142A Liabilities which are not discharged out of the estate

B3.340A Hire purchase of plant and machinery and similar contracts

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

C2.1231 Leases—deemed premiums

I8.335 Valuation on death of partner in service

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

E6.324H Nominated income and gains and the ordering rules

B5.101 What is 'farming' and 'market gardening'

B3.306 Meaning of plant and machinery

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE