Related Commentary  Related CasesRelated HMRC Manuals

102  The Board may in their discretion mitigate any penalty, or stay or compound any proceedings for a penalty, and may also, after judgment, further mitigate or entirely remit the penalty.


The words “a penalty” substituted for “recovery thereof” by FA 1989, s. 168(4), consequent to the substitution of s. 100 and the insertion of s. 100A–D.

Cross references

OTA 1975, Sch. 2, para. 1(1): s. 102 applies for the purposes of oil taxation.

SSCBA 1992, Sch. 1, para. 7: application of s. 102 to returns of National Insurance contributions.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.