Schedule 6, Part 2, paragraph 11(4)

To comply with this sub-paragraph the final notice referred to in sub-paragraph (1)(d) must include information as to— the grounds for imposing the penalty, how payment may be made, the period within which payment must be made, any early payment discounts or late payment penalties, rights of appeal, and the consequences of non-payment.

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Source: legislation.gov.uk · retrieved 2026-07-30