MLR1PP10100 - Penalties Guidance: The penalty reduction matrix: Table 1

SECTION1

Table 1

A mistake or misinterpretation.

A failure to take reasonable steps

A deliberate failure to comply with the regulations.

A deliberate failure to comply with the regulations with concealment.

Behaviour

These circumstances will apply when you can show us that you made a genuine mistake or you misunderstood what the regulations required you to do. In general you will have tried to comply with the regulations and any warnings or advice we have given you. This must be the first occasion you have made this mistake.

These circumstances will apply when you do not do something the regulations say you should have done or you get something wrong because you failed to take reasonable steps or were negligent.

These circumstances will apply where you deliberately did not do something that the regulations say you should have done or you deliberately do something wrong.

These circumstances will apply where you deliberately did not do something that the regulations say you should have done or you deliberately do something wrong and then try to cover this up.

The maximum civil penalty under theses circumstances will be

A notice advising you that a breach has occurred and a letter telling you what steps you must take to correct this. There will not however be a financial penalty under these circumstances.

In other words the penalty will be reduced to nil.

30% of the starting penalty if this is your first penalty. This is a reduction of 70%.

50% of the starting. penalty if this is your second penalty. This is a reduction of 50%

70% of the starting penalty if this is your third penalty. This is a reduction of 30%.

100% of the starting penalty.

100% of the starting penalty,