When is the deadline for written representations in response to a notice of intent to impose a penalty?
The catalogue records a 21 days period from The giving of the notice of intent by the Commissioner. This draft page remains free only until its source, worked example and limits are reviewed.
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Calculation basis and source
- Period
- 21 days
- Trigger
- The giving of the notice of intent by the Commissioner
- 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.
- 21 days is a statutory minimum on the Commissioner, not a fixed period: the notice of intent must specify the period and it is frequently longer, and the Commissioner will often agree an extension on request in a substantial case. Read the actual period off the notice rather than assuming 21 days. The consequence of the period is hard, though: Schedule 16 para 4(1) provides that the Commissioner "may not give a penalty notice to the person before a time, or before the end of a period, specified in the notice of intent for making oral or written representations", and para 4(2) requires the Commissioner to consider any representations made in accordance with the notice.
- Where the Commissioner considers oral representations appropriate, para 3(5) requires the notice of intent to state that and specify the arrangements and timing - a separate date to diarise. CURRENCY: Schedule 16 paras 2(2) and (3) were omitted with effect from 5 February 2026 by DUAA 2025 s.101(2), removing the former six month time limit on giving a notice of intent.