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Contents

Official guidance
International Exchange of Information Manual

IEIM750000 · Penalties

  • IEIM750010 · Overview
  • IEIM750020 · Primary Penalty Regime
  • IEIM750030 · Higher Penalties Where £5,000 is Inappropriately Low
  • IEIM750040 · Period for Daily Penalties
  • IEIM750050 · Daily Penalties for Continuing Failures
  • IEIM750060 · Time Limits, Payment and Appeals
  • IEIM750070 · Appeals Against Penalties
  • IEIM750080 · Reasonable Excuse
  • IEIM750090 · Reasonable Procedures
  • IEIM750100 · Special Reduction
  1. Penalties
  2. Special Reduction

IEIM750100 | Special Reduction

From HM Revenue & Customs · International Exchange of Information Manual

A special reduction in the amount of a penalty may be agreed by an officer of HMRC, where there are special circumstances that merit it. Special circumstances could include, but are not limited to, situations where a penalty has been charged for the same failure in another jurisdiction.

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