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HMRC internal manual

MLR1 Penalties Guidance

Penalties guidance: Payment and recovery of penalties

MLR penalties must be paid immediately to The Registration Team in Southend. The Registration Team identify the penalties issued in each month and monitor receipt of payments.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

Penalties can only be recovered through civil recovery routes. If you do not pay a penalty to which you are liable we may take legal action against you or your business.