Calculating penalties: special reduction: person asks you to consider special circumstances
You must not give a special reduction without authority from TAA to do so.
If a person or their representative asks you to consider a special reduction, then you should
- explain that we can only give a special reduction in special circumstances, and
- obtain full details of why they consider that special reduction is due.
You must seek all information that you consider relevant to whether there are special circumstances. If the check is still ongoing you could consider the use of information powers.
You must not enter into discussions regarding the amount of any special reduction.
If it is your view that there are special circumstances, you must make a submission to TAA, see CH403275. TAA will calculate the level of any reduction.
If you decide that there are no special circumstances, you must write to the person to explain why you consider that a special reduction is not due. During a compliance check you should not normally give your view until you have considered the behaviour, quality of disclosure and all other circumstances, see CH403260.
If the person disputes your refusal to give a special reduction you must make a submission to TAA, see CH403275.