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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Calculating the penalty: penalty reductions for disclosure

The maximum penalty percentage can be reduced depending upon the quality of disclosure.  A person makes a disclosure by:

  • telling us about it (telling), see Telling
  • giving us reasonable help (helping), Helping, and
  • allowing us access to records for the purpose of checking what sales have been made without approval (giving access), see Giving.

The penalty percentage cannot be reduced below a minimum amount which is determined by:

  • the type of failure, for example, deliberate and concealed, and
  • whether the disclosure is unprompted or prompted, see AWRS110700.

The maximum and minimum penalty percentages for each type of failure are set out in AWRS110900.

See AWRS130000 if a person asks for a special reduction of the penalty.