VCP11711 - Mitigation Framework: What is the Mitigation Framework: When should the Mitigation Framework be used
The framework is designed to provide officers who are responsible for assessing penalties,with easily accessible guidance on mitigation. It suggests the amounts of mitigation thatare allowable for various factors.
The aim of the framework is to achieve a level of penalty which is a reasonable andproportionate response to the traders non-compliance, but it must also be adeterrent. The aim is also to achieve consistency.