Regulation 20 Assessment of penalties by HMRCI1
United Kingdom
An officer of Revenue and Customs may make an assessment imposing a penalty under any of regulations 11 to 17 and setting it at such amount as, in the opinion of the officer, is correct or appropriate.
Notice of an assessment of a penalty under this regulation must—
be given to the person liable to the penalty,
state the date on which it is issued and the time within which an appeal against the assessment may be made, and
Subject to paragraph (4), after a notice of assessment of a penalty under this regulation has been given, the assessment must not be altered except on appeal.
If it is discovered by an officer of Revenue and Customs that the amount of a penalty under regulation 11(b) or 13(b) which has been assessed under this regulation is or has become insufficient, the officer may make an assessment in a further amount so that the penalty is set at the amount which, in the opinion of that officer, is correct or appropriate.