Special reduction: What is a special reduction
A special reduction of a penalty includes
- staying a penalty, and
- agreeing a compromise in relation to proceedings for a penalty.
Staying a penalty means stopping or postponing enforcement of a penalty. Agreeing a compromise allows us to forego all or part of a penalty.
You do not enter into discussions regarding the amount of any special reduction. If it is right to reduce a penalty because of special circumstances, TAA will calculate the level of the reduction, see CH175000.