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HMRC internal manual

MLR1 Penalties Guidance

From
HM Revenue & Customs
Updated
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Penalties guidance: calculating a penalty for multiple breaches

The standard method shown at MLR1PP14100 for calculating a penalty for one breach is basically the same method you would employ if there was more than one breach.

(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) MLR1PP5250

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) MLR1PP6100(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The standard penalty method should always be used where there are several breaches of equal seriousness which took place during the same relevant period, and will also be the most appropriate where there are related breaches. Related breaches are explained in MLR1PP7300.

There are some circumstances when it may be clearer to calculate a separate penalty for each breach. These will include:

  • when there are distinct and unrelated breaches
  • where the culpable turnover for each breach is distinct
  • when the relevant period is different for each breach