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HMRC internal manual

Compliance Handbook

Charging penalties: Calculating penalties: Potential Lost Revenue (PLR): obtaining the PLR in VAT Mainframe cases: amending the PLR using the VAT643

Any change in the PLR may require a revision of the VAT641 figures or attributes.

Complete a revised version of the VAT643 and, after authorisation, send to the VALID team. To minimise data security risks and ensure the most efficient transfer of information, electronic forms, where available, are to be used. The submission of electronic VALID forms should be by Electronic Folder (EF).

The VMF will generate an amended D2211. Enter any revised figures into NPPS and confirm the amended penalty amount.