First-tier Tribunal (Tax Chamber) TC09668 - [2025] UKFTT 01255 (TC) Fecha: 21-Oct-2025 Special reduction Special reduction28.HMRC may reduce a late payment penalty if they think it right to do so because of special circumstances. The phrase special circumstances is not defined but does not include, amongst other things, the ability to pay. Heading Introduction The facts Reasonable excuse Special reduction Burden of Proof Discussion Conclusions