CH195110 - Electronic sales suppression: penalty for making, supplying or promoting an electronic sales suppression tool: reductions for disclosure: quality of disclosure: timing of the disclosure
Where a person has been making, supplying or promoting for a significant period, they can no longer expect HMRC to give them the full reduction for the quality of disclosure.
»Ê¹ÚÌåÓýapp minimum of the range would be increased by ten percentage points following the significant period. For example, the range for a prompted discovery of a medium complexity tool would become 55% - 80% after the significant period.
A ‘significant period� is normally considered to be over 3 years.