COM100080 - Penalties: late delivery of returns: mitigation of penalties
»Ê¹ÚÌåÓýappre is normally no partial mitigation of any penalty charged. »Ê¹ÚÌåÓýapp penalty is due in full or not due at all, although the Board does have the power of mitigation.
A caseworker who believes that a plea of mitigation is worth further consideration should submit the case to Cross-Cutting Policy (Technical) (Stockport) (CCP(T) (Stockport)).
See COM100013 for legislation applying to this subject.