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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Penalties for inaccuracies: how to process the penalty: suspension of a penalty: partial suspension

You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

In many cases the penalty to be suspended will relate to a single careless inaccuracy. Our policy is to suspend the full amount of the penalty for each inaccuracy that qualifies for suspension in all cases.

However, there may be exceptional circumstances where suspending only part of the penalty is more appropriate if this is more likely to encourage future compliance. If you consider that partial suspension may be appropriate, contact TAA contact link 

FA07/SCH24/PARA14 (1)