CCPG11810 | Mitigation: what is mitigation
From HM Revenue & Customs · Customs Civil Penalties Guidance
Once we have:
we will decide on the amount of that penalty, see CCPG27300.
We must then consider mitigation.
Mitigation is the process that we use to reduce a penalty to an amount that is fair and proportionate to the circumstances of the individual case.
It allows us to take account of some mitigating factors surrounding a contravention. However, the law prevents account being taken of certain factors, see CCPG11820.
See CCPG30400 for detailed operational guidance on mitigation.