EM5252 - Penalties: determination procedures: form 394 You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. The penalty determination form 394 (IT/CT) is a SEES document. You can access the form through SEEs Forms and Letters. Type ‘394’ in the top left hand corner text box after ‘find form’ and select the search option. 1. Complete the SEES template to show the taxpayer’s name, address and postcode. For partnership cases you should send a determination to each relevant partner who is liable to a penalty, see for example EM4820 and EM4585