Paragraph 35I Assessment of a penaltyF1

(1)

Where a person becomes liable for a penalty under paragraph 35F or 35G—

(a)

HMRC may assess the penalty, and

(b)

if they do so, they must notify the person.

(2)

An assessment of a penalty under paragraph 35F must be made before 1 October 2021.

(3)

An assessment of a penalty under paragraph 35G must be made before 1 October 2023.

Annotations

F1: Sch. 11 Pt. 3A inserted (15.3.2018) by Finance Act 2018 (c. 3), Sch. 1 para. 10