MLR1PP14150 - Penalties Guidance: Calculating and Issuing Penalties, smart guidance

The following smart guidance breaks the process of issuing penalties down into several steps. These are broken down further into a series of questions with yes or no answers. The answers may require you to enter a result on the answer sheet, this will help bring together all of the details that are required to calculate a penalty. The answers will also identify when you may need to read certain sections of this guidance as preparation before you move on to the next step. If you are not certain how to answer a question or obtain a result then you should read the specific guidance for that question.

The correct way of using the guidance is to print off a copy of the questions for each step and use these with the appropriate answer sheet.