211 Assessment of a section 208 penalty
Finance Act 2014 (2014 c 26) | Legislation

211  Assessment of a section 208 penalty

(1)     Where a person is liable for a penalty under section 208, HMRC may assess the penalty.

(2)     Where HMRC assess the penalty, HMRC must—

(a)     notify the person who is liable for the penalty, and

(b)     state in the notice a tax period in respect of which the penalty is assessed.

(3)     A penalty under section 208 must be paid before the end of the period of

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