FA 2008, Sch. 36, para. 38 provides for a daily penalty where a standard penalty under para. 37 has been imposed and the delay continues. The penalty is up to a maximum of £60 a day for as long as the delay continues.
Officers are instructed to consider charging a daily penalty 30 days after a standard penalty has been charged and then at the end of each subsequent 30-day period.
In determining the amount of a daily penalty the officer will take account of:-