MLR1PP16000 - MLR1 Penalties Guidance - HMRC internal manual
Please note, the most recent penalty framework used by HMRC can be found at MLR1PP15000 Type 1 Compliance Penalties [MSBs, HVDs and AMPs] can be found at MLR1PP16000
David Collis Ras Pcps Compliance Penalties Scale Charge Framework Benefits Gained Framework Payment Due
Source: gov.uk