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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
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Calculating penalties: special reduction: automated penalties

You must not give a special reduction without authority from TAA to do so.

If you are required to consider an appeal against an automated penalty, one of the areas that you must consider is special reduction.

You must consider special reduction even if the person does not specifically request it. In these circumstances your considerations should usually be limited to the information presented by the person, and to any clarifications of this information.

If you consider that there are special circumstances, you must make a submission to TAA, see CH403275.

If you do not consider that there are special circumstances, you should within your overall response to the person explain the reasons why you consider a special reduction is not due.

If the person disputes your refusal to give special reduction, you must make a submission to TAA, see CH403275.