COM100080 - Penalties: late delivery of returns: mitigation of penalties

There is normally no partial mitigation of any penalty charged under

• Paras 17 or 18 Schedule 18 FA 1998 for CTSA return periods

Or

• Section 94 TMA 1970 for CT Pay and File return periods

The penalty will be due in full or not due at all, although the Board does have the power of mitigation under S102 TMA 1970.

A Technical Caseworker who believes that a plea of mitigation is worth further consideration should submit the case to Cross-Cutting Policy (Technical) (Stockport) (CCP(T) (Stockport)).

For legislation applying to this subject, see COM100013