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HMRC internal manual

MLR1 Penalties Guidance

Penalties guidance: how to calculate penalties: contents

  1. MLR1PP8050
    The basic principles of our penalty framework
  2. MLR1PP8150
    The starting penalty for compliance breaches
  3. MLR1PP8300
    The additional penalty and different business sectors: introduction
  4. MLR1PP8310
    The additional penalty and different business sectors: continued
  5. MLR1PP8400
    Identifying the breaches
  6. MLR1PP8450
    Identifying the relevant period
  7. MLR1PP8500
    MSBs/HVDs: the additional penalty: introduction
  8. MLR1PP8510
    MSBs/HVDs: calculating the culpable turnover: two approaches
  9. MLR1PP8520
    MSBs/HVDs: calculating the culpable turnover: considering determinations
  10. MLR1PP8570
    MSBs/HVDs: determinations of culpable turnover: method 1
  11. MLR1PP8580
    MSBs/HVDs: determinations of culpable turnover: method 2
  12. MLR1PP8590
    MSBs/HVDs: determinations of culpable turnover: methods 3 and 4
  13. MLR1PP8600
    TCSPs/ASPs/EABs: the additional penalty: introduction
  14. MLR1PP8650
    TCSPs/ASPs/EABs: the additional penalty: continued
  15. MLR1PP8660
    TCSPs/ASPs/EABs: calculating the additional penalty
  16. MLR1PP8850
    TCSPs/ASPs/EABs: identifying relevant clients
  17. MLR1PP8950
    TCSPs/ASPs/EABs: the scale charge
  18. MLR1PP9000
    TCSPs/ASPs/EABs: scale charge table
  19. MLR1PP9050
    TCSPs/ASPs/EABs: determinations of the additional penalty
  20. MLR1PP9100
    The maximum penalty
  21. MLR1PP9150
    The penalty cap: introduction
  22. MLR1PP9160
    The penalty cap: continued
  23. MLR1PP9200
    Defining gross profit
  24. MLR1PP9250
    Defining direct costs
  25. MLR1PP9300
    Determinations of gross profit
  26. MLR1PP9350
    Calculating a penalty for multiple breaches
  27. MLR1PP9400
    Registration penalties: introduction
  28. MLR1PP9410
    How to calculate registration penalties
  29. MLR1PP9420
    Deliberate failure to register