CH72520 - Penalties for Failure to Notify: Calculating the penalty: Before calculating the penalty

• the underlying behaviour that gave rise to the failure, see CH72100 
• the penalty period, see CH71200 
• the potential lost revenue (PLR), see CH72620 
• whether the disclosure was unprompted or prompted, see CH73120, and
• the quality of disclosure, see CH73220.

For detailed guidance on how to calculate the penalty, see CH73520.