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HMRC internal manual

Alcohol Wholesaler Registration Scheme

From
HM Revenue & Customs
Updated
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Special reduction: when to refer to TAA

You must submit the case to TAA if your view is that special reduction may be applicable. Contact details can be found on the Intranet.

You may refuse to make a special reduction without submission to TAA but if you decide not to apply a special reduction and your refusal is disputed, then you must submit the case to TAA.

When you submit your case to TAA, you should give:

  • a copy of the Penalty Decisions and Actions Checklist (PDAC) where the penalty was the result of a compliance check, further details of this can be found in the Compliance Handbook (details of the process for raising AWRS penalties to be confirmed in due course)
  • full details of the facts upon which the request for a special reduction is based, and
  • your reasons for considering that a reduction is due or is not due.