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HMRC internal manual

Compliance Handbook

Charging penalties: calculating penalties: interactions with other penalties

With certain exceptions, new penalty legislation contains provisions to prevent more than one penalty being charged in respect of the same tax liability.

In certain circumstances you may have to make an adjustment in the penalty calculation to deduct another penalty that has been incurred.

CH404000 explains the circumstances when more than one penalty may be payable on the same tax liability and the action needed to adjust the penalty.