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Where you need to reduce a daily penalty, for example because a return received date has been amended, follow steps 1 - 6 below.

The guide is presented as follows

Ìý	Steps 1 - 3
Ìý	Ìý
Ìý	Steps 4 - 6

Individuals/Trusts

| 1. | Access function REDUCE DAILY PENALTY for the relevant tax year from either | || | Ìý | * The VIEW/CANCEL PENALTIES screen which is available from MAINTAIN RETURN SUMMARY
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Or | | Ìý | * The user role function menu - Returns area | | 2. | Enter the amount that you want to reduce the daily penalty down to and select [Update] | | Ìý | Note: You should always reduce the daily penalty to an amount which is a multiple of the daily penalty amount, unless advised otherwise. (ThisÌýcontent has been withheld because of exemptions in the Freedom of Information Act 2000) Ìý | | 3. | You will then be returned to the VIEW/CANCEL PENALTIES screen or the main menu, dependent on how you accessed the function |

Partnerships

| 4. | Access function VIEW/REDUCE DAILY PENALTY for the relevant year for the partnership from either | || | Ìý | * The VIEW/CANCEL PENALTIES screen which is available from MAINTAIN RETURN SUMMARY
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Or | | Ìý | * The user role function menu - Returns area | | Ìý | To reduce a penalty for a specific partnership, follow steps 5 and 6. | | 5. | Enter the UTR for the specific partner in the partnership that you want to reduce a daily penalty for in the Reference field and select [OK]. The page will refresh and show the partner’s name and details of his partnership daily penalty only | | 6. | Enter the amount that you want to reduce the daily penalty down to and select [Update] | | Ìý | Note: You should always reduce the daily penalty to an amount which is a multiple of the daily penalty amount, unless advised otherwise. (ThisÌýcontent has been withheld because of exemptions in the Freedom of Information Act 2000) Ìý |