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HMRC internal manual

Compliance Handbook

Charging penalties: calculating penalties: the information you need to calculate a penalty: VAT and excise wrongdoing

Before you can calculate a penalty you will have

  • calculated and agreed the potential lost revenue (PLR), see CH94200
  • established the type of behaviour, see CH402000 
  • established the type of disclosure, see CH403202 
  • determined any reductions for quality of disclosure, see CH403203.

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