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HMRC internal manual

MLR1 Penalties Guidance

From
HM Revenue & Customs
Updated
, see all updates

Penalties guidance: the balance of probabilities

The standard of proof required for all civil penalties is proof on a balance of probabilities. This means that where we have evidence of a breach, it is more probable than not that the failing which led to the breach was made carelessly or deliberately. In other words there was a failing to take reasonable steps to comply with the Regulations or deliberate non-compliance.

(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) MLR1PP12350