When the compliance caseworker analyses the information and
determines that the liability exceeds the threshold above which tax
geared penalties can be applied
When the compliance caseworker establishes that tax-geared
penalties are to be applied they will recalculate the liability.
The percentage applied can be up to a maximum of 100% of the
liability, and the following criteria are applied
The de-minimus limit for tax geared penalties is £250. See SDLTM86100+.
