MLR1PP8520 - Penalties Guidance: Step 3(3): Calculating the culpable turnover: Considering determinations

If the culpable turnover can not be calculated satisfactorily using these methods a determination of this figure should be made for the purposes of calculating the penalty. A determination is an estimate and can not be appealed. This is because it is only one factor in the calculation of an appropriate penalty. This does not remove the rights of the business to ask for a Review or Appeal against the final penalty once it has been issued. Reviews and Appeals are fully explained in MLR1PP11550 and MLR1PP11600 

A determination can only be replaced by an accurate and verifiable calculation of the culpable turnover. This can be sent to us at any stage between the date of the Compliance Visit and 30 days from the date we issue a pre-penalty letter saying we are going to issue a penalty. This can be extended if there are reasons to justify this providing we are informed before the 30 day period has expired. Pre-penalty letters are fully explained in MLR1PP11050