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HMRC internal manual

Compliance Handbook

Penalties for Failure to Notify: Calculating the penalty: Potential Lost Revenue: Other duties

A person must notify us that they are liable to register or satisfy other obligations, see CH401000, for the purposes of

  • Alcoholic liquor duty
  • Tobacco products Duty
  • General Betting duty
  • Pool betting duty
  • Bingo duty
  • Lottery duty
  • Gaming duty
  • Remote gaming duty
  • Amusement machines licence duty
  • Machine games duty.

If they fail to do so the potential lost revenue (PLR) is the amount of any duty which is unpaid due to the failure to comply with the relevant obligation.


When you calculate the PLR for a person (P)’s failure to notify, you do not take into account any tax overpaid by another person because of P’s failure. The only exception to this is where that other person is allowed to adjust their tax liability by reference to P’s liability. There is an example of this at CH72640.

FA08/SCH41/PARA7 (10)