After section 211 (assessment of a section 208 penalty) insert—

“211AAssessment of a section 208A penalty

(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)).”