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You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

Where we have assessed a penalty but the potential lost revenue (PLR) has been underestimated, we may assess a supplementary penalty based on the additional PLR. This allows you to increase the original penalty.

For example

We assessed a penalty for a long list of careless inaccuracies. In compiling the list to get to the total PLR we wrongly missed an amount out of the PLR. »Ê¹ÚÌåÓýapp wrong figure is discovered after three weeks. We can make a further assessment of the omitted PLR and the related penalty.

»Ê¹ÚÌåÓýapp time limits for issuing a supplementary penalty assessment are as set out in CH83040 but run from the date of the supplementary assessment to recover the further PLR.

FA07/SCH24/PARA13 (6)