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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

CH82380 - Penalties for inaccuracies: calculating the penalty: delayed tax - impact on potential lost revenue calculation: contents

  1. CH82390
    Introduction
  2. CH82392
    How to calculate the PLR
  3. CH82394
    Examples - gap between period end dates
  4. CH82395
    Example � all tax declared late
  5. CH82397
    Example � later return not yet due
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