Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

MLR1 Penalties Guidance

From
HM Revenue & Customs
Updated
, see all updates

Penalties guidance: the burden of proof for civil penalties

Before issuing a penalty notice, there must be on ‘balance of probabilities’ sufficient evidence that a breach has occurred. It will be necessary to present this evidence to a Tribunal, if a penalty goes to Appeal.

This means we must first consider two fundamental questions before we issue a penalty.

  1. What is the potential impact of the breach?
  2. What evidence do we hold; will it support a reasoned position that reasonable steps to comply were not taken by the business?

(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)

  • (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)

(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)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)