V5.336 Waiver of penalties

In certain cases, HMRC have a discretion whether or not to enforce liability for a penalty1. HMRC may exercise their discretion by indicating to the officers concerned the circumstances in which a penalty is not required. In general terms, they advise: “having quantified the liability to a penalty you then need to decide if the penalty should apply. When making this decision you will need to make sure you maintain equality when applying civil penalties, consider all the circumstances of the particular case and don't forget that the fundamental objective of civil penalties is to encourage

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