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HMRC internal manual

MLR1 Penalties Guidance

From
HM Revenue & Customs
Updated
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MLR 1 penalties guidance: using this penalties guidance: getting started

There are two different ways that our staff can use this guidance.

  • if you are unfamiliar with the basic principles of how to calculate a penalty you can follow the guidance at MLR1PP8000 and flowcharts at MLR1PP14000.

This will tell you what you need to record so you can calculate the penalty.

  • If you are more confident about penalties and the structure of the guidance you can dip in and out of the relevant sections for the information you need.

(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)

There is also an overview of the whole MLR penalty calculation process which starts at MLR1PP2170. This process is covered in more detail at MLR1PP8000.

If you are a business checking the way a penalty has been calculated the guidance in MLR1PP8000 can be used but you may not find it especially helpful because it covers internal administrative procedures. You will probably find that simply navigating through the individual sections of this guidance by using the hyperlinks to find the relevant sections is easier. When you do this the hyperlinks to other sections and topics should prove helpful. There are two different types of links in this guidance. When you follow a hyperlink you can return to your original position in the text by using the navigation arrow keys in your browser window.