SDLTM86490 - Compliance: Penalties

Culpability: Defences and responses: Innocent error, responses

Arithmetical or transcription error

Everyone makes occasional errors so the important thing is to consider why it was made. Unless it is exceptionally serious, or indicates a more underlying problem, the isolated nature of this error would call for substantial abatement of the penalty.

Lost records

If the purchaser genuinely loses their records and cannot replace them, they should explain what has happened. In such circumstances, although the loss of the records probably involved a measure of negligence on the part of the purchaser, a genuine mistake by the purchaser, made in good faith, must be regarded as an innocent error.