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HMRC internal manual

MLR1 Penalties Guidance

From
HM Revenue & Customs
Updated
, see all updates

Penalties guidance: the maximum penalty

The maximum penalty for all businesses consists of the £5,000 fixed starting penalty plus the additional penalty (based on either the culpable turnover/scale charge or a determination of this figure).

This may be replaced or restricted by the penalty cap. See MLR1PP9150