Schedule 6, Part 2, paragraph 37(2)

Such a penalty is not to be treated as having been payable unless— if the penalty has been assessed, the time for any appeal or further appeal relating to the penalty has expired or, if later, any appeal or final appeal relating to it has been finally determined, or a contract has been made between HMRC and the supplier or connected person, under which HMRC undertook not to assess the penalty or (if it was assessed) not to take proceedings to recover it.

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Source: legislation.gov.uk · retrieved 2026-09-04