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HMRC internal manual

Statutory Payments Manual

Penalties - mitigation

Once any of the statutory payment penalties have been imposed, only a SCS officer of Tax Administration and Advice team can approve to mitigate them.

Where requests for mitigation of finalised penalties are received you should make a report within your file, see EM5310.

Mitigation is completely different from any decision to abate a penalty. Abatement is normally the process involved in determining the amount of the penalty. This is not relevant to statutory payment penalties as a tariff system is used to calculate them.

Paragraph 6 of Schedule 1 to the Employment Act 2002 (EA2002)

Paragraph 6 of Schedule 1 to the Employment (Northern Ireland) Order 2002 (E(NI)O2002) (SI2002/2836).