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HMRC internal manual

Labour Provider Guidance

From
HM Revenue & Customs
Updated
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Systems and processes: powers and penalties: penalties: Penalty Decisions and Actions Checklist

A Penalty Decisions and Actions Checklist (PDAC) must be completed and authorised whenever a new penalty needs to be considered.

A decision not to charge a penalty must be recorded just as carefully as a decision to charge a penalty. CH407100.