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HMRC internal manual

MLR1 Penalties Guidance

Penalties guidance: calculating penalties: after the visit

After the visit

After the visit the penalty should be calculated using SEEs. In addition to SEEs you will also need to refer to the Penalty Reduction table in MLR1PP10100. The final penalty should be rounded down to the nearest £


  • calculate the maximum penalties
  • apply the penalty reduction table
  • round final penalty down to the nearest £