Point in time view as at 18/11/2024.
Finance Act 2014, Section 211A is up to date with all changes known to be in force on or before 05 May 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Where a person is liable for a penalty under section 208A, HMRC must—
(a)assess the penalty,
(b)notify the person who is liable for the penalty, and
(c)state in the notice a tax period in respect of which the penalty is assessed.
(2)A penalty under section 208A must be paid before the end of the period of 30 days beginning with the day on which the person is notified of the penalty under subsection (1).
(3)Subsection (4) of section 211 applies to an assessment under this section as it applies to an assessment under that section.
(4)An assessment of a penalty under section 208A must be made before the end of the period of 90 days beginning with the day after the end of the appeal period.
(5)“The appeal period” has the same meaning for the purposes of this section as it has for the purposes of section 208A (see section 208A(10) and (11)).]
Textual Amendments
F1S. 211A inserted (with effect in accordance with Sch. 28 para. 15 of the amending Act) by Finance Act 2021 (c. 26), Sch. 28 para. 4
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