Penalty file opening and limitation sheet
Three facts decide every penalty file, in this order: which section is invoked, which year the default falls in, and whether s.273B reasonable cause is open, because if it is, the reply is a facts letter, and if it is not, the reply is a law letter.
- 2 pages
- 46
- Word and PDF
- 13 September 2026
What it covers
- 1Penalty file opening and limitation sheetfirm's internal record
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
[Name of the firm] — penalty file opening and limitation sheet
Client: [Client's name] PAN: [Client's PAN] File opened on: [Date the penalty file was opened] Opened by: [Name of person who opened the file]
Part I — identifying the penalty