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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Regulatory penalties: application of a regular penalty - record of decision making

When issuing a fixed or behavioural penalty you must record the factors you have taken into account, including the effect on compliance.

You will also need to retain some or all of the following records depending on the circumstances of the case:

  • visit reports
  • working papers
  • control / audit notes
  • letters to and from the taxpayer
  • a note of relevant questions you have asked the taxpayer and their replies
  • details of records produced including records such as annual accounts and stock accounts
  • details of notices/factsheets issued to the taxpayer
  • schedules.