Negotiating a penalty: prior approval for expected offer
In all cases where a penalty is considered appropriate, even a nil penalty, you should set out in full your reasons for arriving at the suggested abatement under each heading (having followed the guidance at IHTM36181 to IHTM36210. There is a form (IHTM36211) you can use for this if you wish. Your proposed penalty calculation (either on the form or in a memo) together with a summary of the background to the penalty must then be referred to your SO manager. If the SO manager has any doubt or difficulty over the proposed penalty the advice of the Penalty Portfolio Holder should be sought.
If you are an SO investigator working your own case you should refer your proposed penalty calculation (including nil penalty calculations to the Penalty Portfolio Holder.