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HMRC internal manual

Compliance Handbook

CH411500 - Charging penalties: contract settlement: recording penalties for MIS purposes

This page and chapter are under review as the relevant content is also published in the guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

Although NPPS records certain management information on behaviours, penalty amounts etc, for contract settlement cases you must still record the details of the settlement on Caseflow/CRMM.

Inaccuracy penalties raised under Sch24, FA07 that are suspended must not be recorded as compliance yield.