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HMRC internal manual

MLR1 Penalties Guidance

HM Revenue & Customs
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Penalties guidance: calculating penalties: points to consider: before the visit

There are various points to consider when calculating and issuing compliance penalties.

Before the Visit

Before the visit establish what information will be needed if a penalty is a likely outcome.

Points to consider:

  • is the business a TCSP/ASP/EAB or MSB/HVD, this will determine how the penalty will be calculated
  • on what date was any previous warning or penalty notice issued
  • what improvements were required in these notices
  • have the improvements been made
  • what will you need to consider to establish this
  • what details will you need if you have to do a determination