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HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
Updated
, see all updates

Mitigation Framework: Why and when we should mitigate a penalty: Deciding on level of mitigation

Percentage guidelines

The percentages contained within this framework are not fixed amounts only guidelines. Theterm “up to” usually means the maximum amount allowed, therefore where it allowsup to 50% there isn’t necessarily a straight entitlement to 50%, there may be areason for allowing only 40%.