If a person is liable to a penalty, HMRC will send them a penalty assessment.

The penalty assessment is enforceable in the same way as an assessment to tax.

HMRC can combine a penalty assessment with an assessment of tax.

On April 26, 2008, an appeals court upheld the civil case verdict, but cut Blake's penalty assessment in half.

I.R.S. errors are not limited to incorrect penalty assessments.

He was sentenced to 48 months in prison, a $7,500 fine, and a $100 special penalty assessment.

HMRC can also make a 'penalty assessment if they think a penalty is due but you don't agree.

You can appeal against a notice of determination or a penalty assessment.

The rookie was also fined $1,000 plus penalty assessments - a total of $2,900 - and must serve 80 hours of community service.

She was also ordered to pay a $510 fine, plus penalty assessments.