SolvedAWRS110300 | Calculating the penalty: standard maximum penalty
From HM Revenue & Customs · Alcohol Wholesaler Registration Scheme
The standard maximum penalty is
| Type of failure | Maximum penalty payable |
|---|---|
| Deliberate and concealed | 100% of £10,000 |
| Deliberate not concealed | 70% of £10,000 |
| Non-deliberate (any other case ) | 30% of £10,000 |