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  1. Home
HMRC internal manual

Compliance Handbook

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents
  2. CH80000
  3. CH82000

CH82150 - Penalties for Inaccuracies: Calculating the penalty: Potential Lost Revenue: contents

  1. CH82160
    Single inaccuracy
  2. CH82161
    Examples of PLR for a single inaccuracy
  3. CH82162
    Examples of PLR for an under-assessment
  4. CH82180
    More than one inaccuracy
  5. CH82200
    Grouping inaccuracies
  6. CH82210
    Inaccuracies that should not be grouped
  7. CH82250
    Multiple inaccuracies
  8. CH82260
    Overstatements
  9. CH82270
    Calculating PLR for multiple inaccuracies
  10. CH82271
    Calculating PLR for multiple inaccuracies – employer and contractor issues
  11. CH82272
    Example of allocating overstatements to PLR
  12. CH82273
    Calculating PLR for multiple inaccuracies - Example of interaction with delayed tax
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