CH194930 - Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: introduction
When setting the level of the penalty, HMRC will take into account the quality of disclosure. This section sets how the quality of disclosure is factored into the penalty calculation and the how the quality of disclosure is determined. This includes an explanation of what the telling, helping and giving components are and how they are covered.