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HMRC internal manual

Alcohol Wholesaler Registration Scheme

From
HM Revenue & Customs
Updated
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Regulatory penalties: mitigation

Unless there is a reasonable excuse where there is no liability to a penalty, there is no provision within Part 6A of ALDA 1979 or WCLR 2015 to reduce penalties for mitigating circumstances.

Please see AWRS130700 for further details regarding reasonable excuse.