It may be negligent to submit an account which included an
obvious arithmetical error in a schedule, or which was incorrectly
extracted from a document. Although a penalty may be due it is
likely to be substantially abated (
IHTM36204).
There might be different considerations if we found that a
professional personal representative was frequently making such
errors. It could well be thought that she or he was making
deliberate mistakes in the hope that they would not be noticed. In
such a case you would need to consider the penalty abatement very
carefully.
