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HMRC internal manual

MLR1 Penalties Guidance

penalties guidance: calculating penalties: points to consider: size of the penalty

The size of the penalty

When a penalty is appropriate, points to consider:

  • what breaches have been identified
  • what is the relevant period or periods
  • is the business a TCSP/ASP/EAB or MSB/HVD
  • are you clear how to establish or determine the culpable turnover or scale charges
  • what are the reasons for non-compliance
  • have they been charged a penalty for this breach before
  • were the breaches disclosed