CH194600 - Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: introduction
The guidance sets out what needs to be included in a penalty notice, the matters to be taken into account in setting the level of a penalty and how reductions for disclosure are applied.
(This section constitutes the requirement in paragraph 5 of Schedule 14 of Finance Act 2022 for HMRC to publish a notice setting out the matters that HMRC must take into account in determining the amount of a penalty).