Ihtm36375 - recording penalties: enquiry not required - hmrc internal manual

Ihtm36375 - recording penalties: enquiry not required - hmrc internal manual


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IHTM36375 - RECORDING PENALTIES: ENQUIRY NOT REQUIRED Where you have decided after risk assessment (IHTM36144) not to pursue a penalty at the outset, or the file is returned to you as the


caseworker with instructions that a penalty will not be pursued, you should select the “Enquiry not required” tab and record the date and the reason you are not pursuing the penalty. Save


the record. You should then close the penalty record (IHTM36376). Previous page Next page Print this page