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HMRC internal manual

Tobacco: Control of Supply Chains

Penalty notices: Factor 9 - Any other factor the commissioners think relevant

This ninth factor acts effectively as the Commissioners’ discretion. Under this factor we may take into account anything not covered by the first eight factors. We may use this to re-assess the importance we have attached to the first eight factors, so long as we can show good reason for doing so. This may be desirable where the nature of a breach is so extreme that we can show the standard weighting for one of the factors was insufficient, or where we 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.