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  1. Home
HMRC internal manual

Compliance Handbook

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents

CH170000 - Special reduction: contents

  1. CH170100
    Overview
  2. CH170200
    Penalties within the scope of special reduction
  3. CH170400
    Before you consider special reduction
  4. CH170500
    What is a special reduction
  5. CH170600
    What are special circumstances
  6. CH170800
    When special circumstances may exist
  7. CH170900
    When special circumstances do not exist
  8. CH171000
    Case law on the meaning of special circumstances in non-penalty context
  9. CH173000
    Case law on the meaning of special circumstances
  10. CH174000
    When to consider special reduction
  11. CH174500
    Considering relevant facts
  12. CH175000
    When you must obtain technical advice
  13. CH175100
    Appeals against a penalty
  14. CH175200
    Extracts from case law: contents
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