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HMRC internal manual

Compliance Handbook

Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Before calculating the penalty

To work out the penalty to be charged you first need to establish

  • the underlying behaviour that gave rise to the wrongdoing, see CH93050
  • the penalty period, see CH91300
  • the Potential Lost Revenue (PLR), see CH94250
  • whether the disclosure of the wrongdoing was unprompted or prompted, see CH94650, and
  • the quality of disclosure, see CH94850.

For detailed guidance on how to calculate the penalty, see CH95550.