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HMRC internal manual

MLR1 Penalties Guidance

From
HM Revenue & Customs
Updated
, see all updates

Penalties guidance: the administrative process for issuing warning letters

Warning letters should be clearly marked as such. They must be issued to the correct legal entity carrying out the regulated activity and not to individual premises or agents. See MLR1PP6200 for who is the correct legal entity. It can not be assumed that the legal entity is correct because it is in the trader’s folder. Confirmation of the correct legal entity and contact details should be obtained during the Intervention or Compliance Visit.

(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)