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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.3 HMRC powers /Data notices—penalty administration / A6.343 Assessment, payment and enforcement of data notice penalties

A6.343 Assessment, payment and enforcement of data notice penalties

Administration and compliance

A6.343 Assessment, payment and enforcement of data notice penalties

Assessment

HMRC may assess a penalty to which a data-holder becomes liable, and if it does so, it must notify the data-holder¹. An assessment for a late-filing penalty must be made within 12 months beginning

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D6.503 International movement of capital—reportable transactions and events

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

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

B2.218 Surplus business accommodation

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

B5.123 BPS—negligible value claims

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

C2.1231 Leases—deemed premiums

E4.1318 Special mixed fund rules

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'