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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Special reduction: When to consider special reduction

We can only make a special reduction where there are special circumstances, see CH170600.

Automated penalties

For all automated penalties you must consider special reduction in all cases where the person appeals against the penalty and asks for reconsideration of the penalty assessment, whether or not the person specifically requests special reduction.

You must contact TAA, see CH175000 if

  • your view is that special reduction may be applicable, or
  • the person disputes your refusal to make a special reduction.

Non-automated penalties

For non-automated penalties you must consider special reduction in all cases before issuing the penalty assessment, whether or not the person requests special reduction.

You must contact TAA, see CH175000 if

  • your view is that special reduction may be applicable, or
  • the person disputes your refusal to make a special reduction