CH94850 - Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Quality of disclosure
The more a person tells, helps or gives access to us, the more the penalty will be reduced for disclosure.
The term 鈥榬eduction for disclosure鈥� replaces the terms 鈥榓batement鈥� and 鈥榤itigation鈥� used in the previous penalty regimes.
To calculate the reduction for disclosure you need to consider the three elements of disclosure
- telling us about it, see CH95000
- giving us reasonable help, see CH95050
- allowing us access to records, see CH95100.
As a guide you may weight the elements of disclosure as follows.
| Element of disclosure | Percentage |
|---|---|
| Telling | 30% |
| Helping | 40% |
| Giving access | 30% |
| Total | 100% |
For guidance on how to determine the quality of disclosure, see CH94900.
For an example, see CH94950.