When is the deadline for payment of a penalty under a penalty notice?
The catalogue records a 28 days period from The giving of the penalty notice. This draft page remains free only until its source, worked example and limits are reviewed.
Source link required
This page is in preparation. It does not offer an automated deadline or a paid record until the missing source or calculator evidence is complete.
In preparation
The existing catalogue does not yet have a registered adapter or source evidence for this exact question. It remains available as a public preparation page only.
Example pending review
A separately reviewed fixture is required before this question can become indexable. The page does not present an unreviewed output as an example.
Calculation basis and source
- Period
- 28 days
- Trigger
- The giving of the penalty notice
- 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.
- 28 days is a statutory minimum on the Commissioner; the notice may specify longer, so read the period off the notice. Once specified, the period is hard: a penalty variation notice under para 7(3)(a) may NOT reduce the period for payment, but neither is there an express power to extend it. In practice payment terms are negotiated with the Commissioner.
- Diarise alongside the 28 day appeal deadline to the First-tier Tribunal under s.162(1)(d), which runs in parallel from the same notice. An appeal against the amount of a penalty may be brought separately from an appeal against the notice itself (s.162(3)).