CH82490 | Penalties for Inaccuracies: Calculating the Penalty: Special reduction

From HM Revenue & Customs · Compliance Handbook

You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

We may use our discretion to reduce a penalty because of special circumstances. All the guidance on special reduction for all relevant taxes is in a separate chapter, see CH170000.