SolvedCH401283 | Charging penalties: charging penalties: introduction: offshore enabler's penalties: prompted or unprompted
From HM Revenue & Customs · Compliance Handbook
The maximum amount of reduction depends on whether the disclosure is prompted or unprompted.
Reduction for disclosure in all cases except where the enabler penalty relates to an offshore asset move
| Disclosure | Range Minimum | Range Maximum |
|---|---|---|
| Unprompted | Higher of 10% of the PLR or £1,000 | Higher of 100% of the PLR or £3,000 |
| Prompted | Higher of 30% of the PLR or £3,000 | Higher of 100% of the PLR or £3,000 |
Reduction for disclosure where the enabler penalty relates to an offshore asset move
| Disclosure | Range Minimum | Range Maximum |
|---|---|---|
| Unprompted | Higher of 10% of the PLR or £1,000 | Higher of 50% of the PLR or £3,000 |
| Prompted | Higher of 30% of the PLR or £3,000 | Higher of 50% of the PLR or £3,000 |