CH403260 – Calculating penalties: special reduction: when to consider Special Reduction

On 06/02/2025, the Her Majesty’s Revenue and Customs (HMRC) issued an update regarding CH403260 - Calculating penalties: special reduction: when to consider Special Reduction. The guidance emphasizes that a special reduction must not be given without authority from the Specialist Technical Team, except after considering all matters affecting liability and penalty amount, and then only in cases with uncommon or exceptional circumstances that don't already account for reasonable excuse or behaviour.