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HMRC internal manual

Compliance Handbook

Charging penalties: calculating penalties: the information you need to calculate a penalty: failure to notify

Before you can calculate a penalty you will have

  • calculated and agreed the potential lost revenue (PLR), see CH72600
  • in cases involving offshore matters, established the territory category, see CH403140 
  • established the type of behaviour, see CH402000 
  • established the type of disclosure, see CH403202 
  • determined any reductions for quality of disclosure, see CH403203.

Where there has been a non-deliberate failure to notify you will also need to work out if the disclosure was made less than 12 months after the time when tax first becomes unpaid because of the failure, see CH73180.

You will need these details for each tax period and each tax regime.