SolvedVCP11748 | Mitigation Framework: Why and when we should mitigate a penalty: Degree of co-operation in identifying and quantifying errors and other factors (misdeclarations)
From HM Revenue & Customs · VAT Civil Penalties
| Degree of co-operation in identifying and quantifying the error (misdeclarations) | maximum of 50% |
|---|---|
| Full co-operation and quantification. | up to 50% |
| Partial co-operation and quantification. | up to 25% |
| Alleged full quantification that later turns out to be partial but the reason was unintentional. | up to 10% |
| Supplying information promptly and answering questions accurately to allow officers to quantify the under-declaration. | up to 10% |
| Other actions which result in a saving of Departmental time and resources. | up to 10% |
| Other Factors | maximum of 50% |
|---|---|
| Published guidance is unclear or not up to date. | up to 40% |
| Evidence of efforts made to seek advice. | up to 10% |
| Evidence of steps taken to correct systems in order to prevent similar errors in future. | from 5% - 25% |
| Compliance history of trader over the last 3 registered years has been good. | up to 25% |