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

HMRC internal manual

Compliance Handbook

Charging penalties: calculating penalties: separate penalty calculations

You must consider each inaccuracy, failure and VAT or excise wrongdoing individually and separately when calculating penalties.

Where there are a number of inaccuracies in the same document, see CH82180.

There may be grounds for grouping inaccuracies together to simplify the calculations. This could apply where the behaviour causing them was the same, the same reductions for the quality of disclosure apply and any suspension conditions can be aligned. You must agree this approach with the person or their agent, see CH82200.

There are also rules about when you cannot group inaccuracies together, see CH82210.

You cannot group failures and VAT or excise wrongdoings together.