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HMRC internal manual

MLR1 Penalties Guidance

HM Revenue & Customs
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Penalties guidance: the administrative action when amending or cancelling a penalty

If a penalty is amended or cancelled as a result of a Review or Appeal, the Registration Team will be informed directly so the Decision Maker will not be required to take any administrative action.

There may be some occasions however when a penalty may need to be amended or cancelled by agreement without a formal Review. For example replacement of a determination with the accurate figures may only be possible after the penalty has been issued.

Under these circumstances the Decision Maker must inform the Registration Team about the changes and they will then update DTR.