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Official guidance
Alcohol Wholesaler Registration Scheme

AWRS110000 · Calculating the penalty

  • AWRS110100 · Trading without approval - before calculating the penalty
  • AWRS110200 · Introduction
  • AWRS110300 · Standard maximum penalty
  • AWRS110400 · Reduction for disclosure
  • AWRS110500 · Special reduction
  • AWRS110600 · Penalty reductions for disclosure
  • AWRS110700 · Unprompted and prompted disclosure
  • AWRS110800 · Determining unprompted or prompted disclosure
  • AWRS110900 · Examples of unprompted or prompted disclosure
  • AWRS111000 · Determining the quality of disclosure
  • AWRS111100 · Determining the quality of disclosure - examples
  • AWRS111200 · Calculating the penalty
  • AWRS111300 · Calculating the penalty
  1. Calculating the penalty: contents
  2. Calculating the penalty: unprompted and prompted disclosure

AWRS110700 | Calculating the penalty: unprompted and prompted disclosure

From HM Revenue & Customs · Alcohol Wholesaler Registration Scheme

A disclosure is unprompted if it is made at a time when the person making it has no reason to believe that we have discovered or are about to discover the failure.

Otherwise it is a prompted disclosure. We want to encourage unprompted disclosures.

A disclosure will be treated as unprompted even if at the time it is made the full extent of the disclosure is not known, as long as the full details are provided within a reasonable time.

There can be no halfway house between unprompted and prompted. It is either one or the other.

All the facts need to be considered before deciding if a disclosure is unprompted or prompted. You should apply a common sense approach in deciding whether or not a disclosure is unprompted and avoid making hasty judgements.

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