MLR1PP8560 - Penalties Guidance: Step 4(2): Determinations of culpable turnover: Different methods

If a determination is necessary it should be made using the following methods. These should normally be applied in the order they are set out but on some occasions a combination of more than one method should be used when this is appropriate. When a determination has been made the basis for the determination and of any documents that have been used to verify the figures must be recorded by Compliance Officers.