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HMRC internal manual

Compliance Handbook

Charging Penalties: establishing penalty behaviour: evaluating evidence: introduction

You will have to present your manager and authorising officer with a sound, evidence-based argument to support your view of the penalty behaviour.

This should take into account

  • the evidence you have obtained on how and why the inaccuracy, failure to notify or wrongdoing happened, see CH402301 to CH402305 for examples of questions to establish behaviour
  • any other relevant information, see CH402702 
  • your response to any counter-arguments to your view of the penalty behaviour put forward by the person.

The following sections of this guidance are designed to help you evaluate the evidence and reach a conclusion on behaviour

CH402703 Evidence of a mistake despite taking reasonable care
CH402704 Evidence of a careless inaccuracy
CH402705 Evidence of a deliberate inaccuracy, failure or wrongdoing
CH402706 Evidence of concealment
CH402707 Evidence of a non-deliberate failure or wrongdoing
CH402708 Evidence of a reasonable excuse for a non-deliberate failure or wrongdoing

Each section provides links to more detailed explanations of types of behaviour in the technical guidance.