CH175000 | Special reduction: When you must obtain technical advice

Caseworkers and managers must obtain advice from the specialist technical team if they believe that special reduction may be applicable.

See CH910000, for guidance on how to obtain technical advice about special reduction.

You may refuse to make a special reduction without making a technical submission but if you decide not to apply a special reduction and the taxpayer disputes your refusal, then you must submit the case for advice, see CH910000.

When you submit your case to the technical team, you should include

• full details of the facts upon which the request for a special reduction is based, and

• your reasons for considering that a reduction is due or is not due.

• full information about the penalty and the actions you have taken from NPPS and Caseflow, where the penalty was the result of a compliance check.

You must not apply a special reduction without authority, see CH910000, from the specialist technical team.