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Contents

Official guidance
Compliance Handbook

CH170000 · Special reduction

  • CH170100 · Overview
  • CH170200 · Penalties within the scope of special reduction
  • CH170400 · Before you consider special reduction
  • CH170500 · What is a special reduction
  • CH170600 · What are special circumstances
  • CH170800 · When special circumstances may exist
  • CH170900 · When special circumstances do not exist
  • CH171000 · Case law on the meaning of ‘special circumstances’ in the context of non penalty laws
  • CH173000 · Case law on the meaning of special circumstances
  • CH174000 · When to consider special reduction
  • CH174500 · Considering relevant facts
  • CH175000 · When you must obtain technical advice
  • CH175100 · Reviews and penalty appeals
  • CH175200 · Extracts from case law: Contents
  1. Special reduction: contents
  2. Special reduction: When to consider special reduction

CH174000 | Special reduction: When to consider special reduction

From HM Revenue & Customs · Compliance Handbook

We can only make a special reduction where there are special circumstances, see CH170600.

Automated penalties

For all automated penalties you must consider special reduction in all cases where the person appeals against the penalty and asks for reconsideration of the penalty assessment, whether or not the person specifically requests special reduction.

You must contact the specialist Technical Team, see CH175000 if

  • your view is that special reduction may be applicable, or

  • the person disputes your refusal to make a special reduction.

Non-automated penalties

For non-automated penalties you must consider special reduction in all cases before issuing the penalty assessment, whether or not the person requests special reduction.

You must contact the specialist Technical Team, see CH175000 if

  • your view is that special reduction may be applicable, or

  • the person disputes your refusal to make a special reduction

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