COG90020 - Compliance Operational Guidance - HMRC internal manual
Welcome to COG – process based guidance for compliance checks and assurance activity
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Welcome to COG – process based guidance for compliance checks and assurance activity
CH407050 - Charging penalties: authorisation: overview You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. You must obtain authorisation for your penalty decisions before you can inform a person of a penalty decision by giving or sending them a penalty explanation letter, see CH408000 issue a penalty assessment, see CH407750 and CH883655 seek to include a penalty in a contract settlement, see CH411000 or tell the taxpayer that a penalty is not payable. The role of the authorising officer is to make sure th...