Paragraph 10 Special reduction
United Kingdom
(1)
If HMRC think it right because of special circumstances, they may reduce an electronic sales suppression penalty.
(2)
In sub-paragraph (1), “special circumstances” does not include ability to pay.
(3)
In sub-paragraph (1), the reference to reducing a penalty includes a reference to—
(a)
staying a penalty, and
(b)
agreeing a compromise in relation to proceedings in respect of a penalty.