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HMRC internal manual

Alcohol Wholesaler Registration Scheme

From
HM Revenue & Customs
Updated
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Special reduction: uncommon or exceptional

Special circumstances are something that is not otherwise provided for in the legislation. So, for example, they will not include:

  • matters that amount to a reasonable excuse in the case of trading without approval
  • the usual factors - telling, helping and giving access - which you take into account when you consider reduction of a penalty for quality of disclosure.

Special circumstances are uncommon or exceptional circumstances that should be clearly recognisable as such and are completely separate from the other considerations mentioned in the bullets above. See AWRS120600 for examples of special circumstances that may exist as a result of uncommon or exceptional circumstances.

Application of penalty law produces a result that is contrary to the clear compliance intention of that penalty law

We may reduce penalties for special circumstances where imposing the penalties would be contrary to the clear compliance intention of the penalty law. See Example 2 for an example of special circumstances that may exist where the application of the penalty law produces a result that is contrary to the clear compliance intention of the penalty law.

However, we will not reduce penalties through special reduction where such a reduction would be contrary to the clear compliance intention of the penalty regime. In particular, we will not do so on the basis that the business did not apply for approval but the alcohol was duty paid.