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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: submission to the Specialist Technical Team

CH403275 | Calculating penalties: special reduction: submission to the Specialist Technical Team

From HM Revenue & Customs · Compliance Handbook

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

You must submit the case to the Specialist Technical Team if you consider that a special reduction may be applicable or if a person disputes your refusal to give a special reduction. In all cases the submission must be authorised by your line manager. Your manager must also check that the penalty decisions already taken would normally be authorised.

See CH910000, for guidance on how to refer the case the Specialist Technical Team.

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