Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Handbook

Dishonest tax agents: penalty for dishonest conduct: special reduction

Where we propose to assess a penalty of £5,000 we may use our discretion to reduce the penalty because of special circumstances. All the guidance on special reduction for all relevant taxes is in a separate chapter, see CH170000.

FA12/SCH38/PARA27