Chapter CH406300
| Published date | 11 March 2016 |
| Record Number | CH406300 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
You must send each liable officer, see CH84610, the following documents.
A personal liability notice form NPPS8A which is available in SEES.
- NPPS does not issue personal liability notices to company officers and you must issue a SEES form NPPS8A in every case. This must include an explanation of how you calculated the company officer’s penalty liability to pay. The NPPS8A must show the full name of the individual officer and should be sent to their private address. If you do not know this, the notice should only be sent to the officer care of the company when the company is still trading.
A copy of the penalty assessment form NPPS2 and the NPPS100 and NPPS100(S) explanation letter that was sent to the company.
- You can get a copy of the NPPS2 from the NPPS Caseflow document store. Where you have had to complete a manual NPPS2, you will need to send a manual copy to the company.
You must also take the following action on these specific types of cases:
VAT penalty cases only (where there is a live VAT registration on the mainframe)You will need to complete input form VAT 292 to get the penalty into the VAT mainframe. You must ensure that the NPPS8A includes the VAT registration number (VRN) of the company.
In each of the following types of cases you must issue a payslip to each liable officer for paying a penalty, NPPS8B which is available in SEES. The payment reference will depend on the type of case (see below):
Indirect tax penalty cases where the company does not have a live VRN - for example Excise and Environmental Taxes and redundant VAT tradersYou will not be able to issue the NPPS2 Penalty Assessment to the company via NPPS. You will need to follow the guidance at CH407920 to obtain an EXP reference. When the Cumbernauld Accounting Team (CAT) receives the NPPS2, they will set up an accounting record for the company. When the relevant Debt Management (DM) Single Point of Contact (SPOC) has been informed about the officer’s liability, DM will pursue the officer for the debt, as detailed below. You should send each of the company officers’ form NPPS8A (and a copy of the NPPS2) and a NPPS8B payslip. Both must show the EXP reference.
All other cases - including direct taxes, Excise and Environmental Taxes where there is a live VRNYou should issue a payslip for paying a penalty NPPS8B which is available in SEES. This should show the SAFE charge reference for the penalty assessment issued to the company. Before you can do this you will...
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