Penalty notices: Factor 9 - Any other factor the commissioners think relevant
This ninth factor acts effectively as the Commissioners’ discretion. Under this factor HMRC may take into account anything not covered by the first eight factors. HMRC may use this to re-assess the importance HMRC have attached to the first eight factors, so long as HMRC can show good reason for doing so. This may be desirable where the nature of a breach is so extreme that HMRC can show the standard weighting for one of the factors was insufficient, or where HMRC wish to acknowledge any additional efforts made by the manufacturer not covered elsewhere.
The full penalty calculation may thus be expressed as:
|£5 million x (score/100) =||base penalty|
|base penalty +/- factor 9 =||final penalty|
The methodology will be kept under review and refined as necessary to ensure that it applies as accurately as possible the nine factors contained in TPDA and the additional principles set out in section TOBSCS8100 of this guidance.