When is the deadline for commissioner's deadline to issue a penalty notice after a notice of intent?
The catalogue records a 6 months period from The giving of the notice of intent. This draft page remains free only until its source, worked example and limits are reviewed.
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Calculation basis and source
- Period
- 6 months
- Trigger
- The giving of the notice of intent
- Counting
- The encoded calculator method must be independently documented before publication.
- Rollovers and holidays
- Holiday, closure and order treatment must be independently documented before publication.
This route remains in preparation until a pinpoint official source is recorded.
- This is the change practitioners most need flagged. Under the pre-2026 regime the six month limit in the old Schedule 16 para 2(2) was an absolute bar: a penalty notice given more than six months after the notice of intent was invalid. From 5 February 2026 the bar is gone. The replacement duty is qualified by "or as soon as reasonably practicable thereafter", so the six month date is now a target the Commissioner may lawfully overrun. Do not advise a client that the six month date extinguishes exposure.
- CURRENCY: paras 4(A1) and (A2) were inserted by DUAA 2025 s.101(3)(a) with effect from 5 February 2026 (SI 2026/82, reg 2(t)). SI 2026/82 reg 6 contains a saving that matters for live matters: "The amendments made by section 101 of the 2025 Act do not apply in relation to a case where a notice of intent, within the meaning of paragraph 2(1) of Schedule 16 (penalties) to the 201