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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Potential overpayments by other persons

When calculating the potential lost revenue (PLR) due to a person’s wrongdoing no account should be taken of any resulting overpayment by another person.

FA08/SCH41/PARA11 (1)