If you didn't receive the penalty notice, you still have options to address the situation. You can submit a witness statement using the TE9 form if there’s a valid reason for not receiving the necessary notices.
Here’s a summary of your options if you didn’t receive the penalty notice:
| Action | Details |
|---|---|
| Fill out TE9 Form | Use if you didn’t receive the Notice to Owner (NtO) or if you sent representations but got no response. |
| Time to Respond | You have 21 days to submit the TE9 form after receiving the Notice of Debt Registration (if applicable). |
| Late Application | If the 21 days have passed, you can submit an N244 form with a fee to ask for a late response to be considered. |
It’s important to act promptly because enforcement actions can escalate if the penalty remains unpaid. If you're unsure about the process, independent advice is available from resources like Citizens Advice.