Paragraph 42 Penalties under paragraphs 38 or 39: administration and supplementary provision
United Kingdom
Where a person is liable to a penalty, an officer of Revenue and Customs—
may assess the amount of the penalty, and
where such an assessment is made, must notify the person of the amount.
Sub-paragraph (3) applies where—
an officer of Revenue and Customs has made an assessment of a penalty, and
it appears to the officer that the amount which ought to have been assessed exceeds the amount that has already been assessed.
The officer may—
may make a supplementary assessment of the amount of the penalty, and
where such an assessment is made, must notify the person of that amount.
An amount assessed and notified to a person under sub-paragraph (1) or (3) is recoverable on the basis that it is an amount of CBAM due from that person.
But sub-paragraph (4) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.
The fact that conduct giving rise to a penalty has ended before an assessment is made under sub-paragraph (1) or (3) does not affect the power of an officer of Revenue and Customs to make such an assessment.