Schedule 16, paragraph 7

The Commissioner may vary a penalty notice by giving written notice (a “penalty variation notice”) to the person to whom it was given. A penalty variation notice must specify— the penalty notice concerned, and how it is varied. A penalty variation notice may not— reduce the period for payment of the penalty; increase the amount of the penalty; otherwise vary the penalty notice to the detriment of the person to whom it was given. If— the Commissioner must repay the excess. a penalty variation notice reduces the amount of the penalty, and when that notice is given, an amount has already been paid that exceeds the amount of the reduced penalty,

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Source: legislation.gov.uk · retrieved 2026-09-04