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HMRC internal manual

COTAX Manual

Penalties: late delivery of returns: mitigation of penalties

There is normally no partial mitigation of any penalty charged. The penalty is due in full or not due at all, although the Board does have the power of mitigation.

A caseworker who believes that a plea of mitigation is worth further consideration should submit the case to Cross-Cutting Policy (Technical) (Stockport) (CCP(T) (Stockport)).

See COM100013 for legislation applying to this subject.