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Official guidance
Compliance Handbook

CH403250 · Calculating penalties: special reduction: contents

  • CH403255 · Calculating penalties: special reduction: introduction
  • CH403260 · Calculating penalties: special reduction: when to consider Special Reduction
  • CH403265 · Calculating penalties: special reduction: person asks you to consider special circumstances
  • CH403270 · Calculating penalties: special reduction: automated penalties
  • CH403275 · Calculating penalties: special reduction: submission to the Specialist Technical Team
  1. Calculating penalties: special reduction: contents
  2. Calculating penalties: special reduction: automated penalties

CH403270 | Calculating penalties: special reduction: automated penalties

From HM Revenue & Customs · Compliance Handbook

You must not give a special reduction without authority from the Specialist Technical Team to do so.

If you are required to consider an appeal against an automated penalty, one of the areas that you must consider is special reduction.

You must consider special reduction even if the person does not specifically request it. In these circumstances your considerations should usually be limited to the information presented by the person, and to any clarifications of this information.

If you consider that there are special circumstances, you must make a submission to the Specialist Technical Team, see CH403275.

If you do not consider that there are special circumstances, you should within your overall response to the person explain the reasons why you consider a special reduction is not due.

If the person disputes your refusal to give special reduction, you must make a submission to the Specialist Technical Team, see CH403275.

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