CH82110 - Calculating the penalty: Amount of Penalty: Before calculating penalty

This guidance applies to returns and documents with a filing date on or after 1 April 2009 where the return covers a tax period beginning on or after 1 April 2008 seeCH81011for full details.

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

• the underlying behaviour that gave rise to the inaccuracy, see CH81100
• whether the disclosure was prompted or unprompted, see CH82420
• the Potential Lost Revenue (PLR), see CH82150
• the quality of disclosure, see CH82430.

For detailed guidance on how to calculate the penalty, see CH82500.