You may allow the extra 10% abatement where there is
spontaneous and complete disclosure. This may have the effect of
reducing the penalty loading to nil where, for example there is
full co-operation (
IHTM36191) and the gravity (
IHTM36201) of the offence is not too
serious.
Example
In an enquiry where, following a spontaneous disclosure, the
extra 10% is given, co- operation is full and complete and you
decide to allow a 30% abatement out of the 40% allocated to the
gravity of the offence, the net loading will be as follows
| Penalty | 100% | |
| Less abatements | ||
| Disclosure
Co-operation Gravity | 30%
40% 30% | |
| 100% | ||
| Net penalty loading | 0% |
This is something you will need to consider when you carry
out your risk assessment (
IHTM36144) of the potential
penalty.
