188体育

Where future penalties need to be inhibited follow steps 1 - 4 below.

For details of how to access the SA functions, select 鈥業ndex of functions鈥� on the left of the screen

Individuals/trusts

1. From the user role function menu in the 鈥楻eturns鈥� area

• Enter the taxpayer reference
• Select 鈥榁IEW/CONTROL PENALTIES鈥�

2. From the list provided, identify whether you want to inhibit late filing penalties and/or late payment penalties

• Enter 鈥榊鈥� in the relevant field(s)

To remove the inhibition signal in future against late filing or late payment penalties

• Replace the entry with 鈥楴鈥�
• Select the [UPDATE] button

Note 1: If an individual is a member of a partnership, the inhibition of late filing penalties on the individual record will not prevent the issue of any penalties due to the late filing of the partnership return

Note 2: Removal of the inhibition signal will issue all penalties now due including those not already raised because the inhibition was in previously in place

Partnerships

3. From the User Role function menu in the 鈥楻eturns鈥� area

• Enter the partnership reference
• Select 鈥榁IEW/CONTROL PENALTIES鈥�

4. Select 鈥楲ATE FILING PENALTIES鈥�

• Enter 鈥榊鈥�
• Select the [UPDATE] button

To remove the inhibition signal against late filing or late payment penalties in future

• Replace the entry with 鈥楴鈥�
• Select the [UPDATE] button

Note: Removal of the inhibition signal will issue all penalties now due including those not already raised because the inhibition was in previously in place