188体育

This page and chapter are under review as the relevant content is also published in the 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.

锘�<p>All penalties must be recorded and authorised in the NPPS. This should normally be done when you have determined whether you intend to assess the penalty or have agreed to include the penalty in a contract settlement.</p><p>In the NPPS, authorisation is a two stage process requiring approval and authorisation.</p><h2>Caseworker action</h2><p>You should have created and calculated your penalty or penalties in NPPS, following the guidance at CH407500.</p><p>The case will appear in your workbasket showing that the calculation is complete and that approval is required. You need to</p><ul><li class="filledcircle">鈥榗onfirm request for approval鈥�</li><li class="filledcircle">enter the authorising officer鈥檚 PID in the Approving Officer User ID field</li><li class="filledcircle">select Submit.</li></ul><p>The authorising officer will then be asked to approve the penalty calculation and the case will return to your workbasket.</p><p>You must then submit the case for authorisation by</p><ul><li class="filledcircle">selecting 鈥榗onfirm request for authorisation鈥�</li><li class="filledcircle">entering the authorising officer鈥檚 PID in the Authorising Officer User ID field</li><li class="filledcircle">select Submit.</li></ul><p>Top of page</p><h2>Authorising officer action</h2><h3>Step 1 - Approval</h3><p>Check the figures in the NPPS . Select</p><ul><li class="filledcircle">鈥�approve the penalty calculation鈥� or</li><li class="filledcircle">if you want to reject the case select 鈥楻eject Penalty鈥� from the dropdown menu. Check the box to confirm you have rejected the request and use the free text box to add the reasons for rejection.</li></ul><p>The case will be sent to the caseworker鈥檚 workbasket.</p><h3>Step 2 - Authorisation</h3><p>When the caseworker is ready to 鈥榠ssue the penalty assessment鈥� (this step will also be appropriate in contract settlement cases) they will resend the case to you for authorisation in NPPS. As you have approved the penalty you only need to take the action 鈥�authorise penalty鈥� and the case will go back to the caseworker鈥檚 workbasket for them to take the final steps in the penalty process.</p>