CH403000 - Charging penalties: calculating penalties: contents
This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
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CH403050Introduction
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CH403100The information you need to calculate a penalty
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CH403140Offshore matters
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CH403150Calculating penalties
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CH403200Reductions for disclosure
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CH403250Special Reduction
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CH403300Interactions with other penalties
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CH403320Adjustment of a failure to file penalty for an amount charged automatically
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CH403350Obtaining the PLR figure in VAT Mainframe cases