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Contents

Official guidance
Compliance Handbook

CH150000 · Penalties for failure to pay on time

  • CH150500 · Overview
  • CH150550 · Schedule 56 Finance Act 2009
  • CH151000 · Rules for specific taxes
  • CH155520 · Reasonable excuse
  • CH156000 · Special reduction
  • CH156500 · Penalties on tax deferred
  • CH157000 · Penalty assessments
  • CH157500 · Appeals against a penalty
  • CH158000 · Other penalty issues
  1. Penalties for failure to pay on time: contents
  2. Penalties for Failure to Pay on Time: Special reduction

CH156000 | Penalties for Failure to Pay on Time: Special reduction

From HM Revenue & Customs · Compliance Handbook

We may use our discretion to reduce a penalty for failure to pay on time because of special circumstances. All the guidance on special reduction for all relevant taxes is in a separate chapter at CH170000.

FA09/SCH56/PARA9

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