(1)Where a person becomes liable to a penalty under section 68, WRA must—
(a)assess the penalty, and
(b)issue a notice to the person of the penalty assessed.
(2)An assessment of a penalty under section 68 may be combined with an assessment to tax.
(3)An assessment of a penalty under section 68 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.