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Contents

Official guidance
Compliance Handbook

CH194000 · Electronic sales suppression

  • CH194030 · Overview
  • CH194060 · How to use this guidance
  • CH194090 · Introduction
  • CH194180 · What is an electronic sales suppression tool
  • CH194210 · Legislation
  • CH194240 · Commencement date
  • CH194270 · Information powers
  • CH194420 · Penalty for possessing an electronic sales suppression tool
  • CH194570 · Penalty for making, supplying or promoting an electronic sales suppression tool
  • CH195140 · Special reduction
  • CH195170 · Time limits
  • CH195260 · Appeals
  1. Electronic sales suppression: contents
  2. Electronic sales suppression: special reduction

CH195140 | Electronic sales suppression: special reduction

From HM Revenue & Customs · Compliance Handbook

In exceptional circumstances, a penalty can be reduced by applying a ‘special reduction’ (see CH170000).

FA22/SCH14/PARA10

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