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    1. Home
    HMRC internal manual

    Compliance Handbook

    From:
    HM Revenue & Customs
    Published
    11 March 2016
    Updated:
    12 June 2025 - See all updates
    1. Back to contents

    CH400000 - Charging penalties: contents

    This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

    1. CH401000
      Introduction
    2. CH402000
      Establishing a penalty position
    3. CH403000
      Calculating penalties
    4. CH404000
      Charging penalties: interaction between penalties
    5. CH405000
      Suspending penalties: contents
    6. CH406000
      Company officer's liability to pay a penalty
    7. CH407000
      Authorisation
    8. CH407500
      Recording and calculating penalties in the National Penalties Processing System (NPPS): contents
    9. CH408000
      The penalty explanation letter
    10. CH409000
      Changing the penalty after it's been authorised
    11. CH411000
      Contract settlement
    12. CH412000
      Accounting for penalties
    13. CH414000
      Appeals
    14. CH480000
      Managing Serious Defaulters
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