1.Fixed Monetary Penalty (FMP) - a low level fine fixed by legislation that we may impose for a specified minor offence. These are fixed at £300 for companies and £100 for individuals with discounts and penalties for early or late payments 2.Variable Monetary Penalty - a proportionate monetary penalty imposed by the EA for a more serious offence. These are calculated using the methodology contained in the Enforcement and Sanctions Guidance and capped at £250000.
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