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HMRC internal manual

Alcohol Wholesaler Registration Scheme

HM Revenue & Customs
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Calculating the penalty: special reduction

We may use our discretion to reduce an AWRS penalty because of special circumstances. The full set of guidance on special reduction for all taxes is in the Compliance Handbook. The guidance for AWRS penalties regarding special reduction is in AWRS130000. It is recommended that you read the relevant sections of the Compliance Handbook where indicated.