Chapter CH72660
Published date | 11 March 2016 |
Record Number | CH72660 |
Court | HM Revenue & Customs |
The amount of penalty is calculated by applying an appropriate percentage to the potential lost revenue (PLR).
The PLR is calculated in various ways depending on the nature of the relevant obligation, see CH71300, to which the failure applies.
Follow the links below for detailed guidance on calculating the PLR for the following obligations.
Tax | Obligation to… | Link |
Income Tax |
Capital Gains Tax | …give notice of chargeability | CH72700 | |
Corporation Tax | …give notice of chargeability. | CH72720 | |
VAT | …notify liability to be registered including |
distance selling
VAT acquisitions
relevant supplies | CH72740 | |
VAT | …notify |
a material change in the nature of supplies made by a person previously exempted from registration.
a material alteration in the proportion of zero rated supplies made by a person previously exempted from registration,
an acquisition made by a person exempted from registration. | CH72760 | ||
VAT | …notify the acquisition of excise goods or new means of transport from another EU member state (non-taxable persons) | CH72780 | |
Insurance Premium Tax | …notify |
liability to be registered
intention to receive premiums in the course of a taxable business. | CH72800 |
Aggregates Levy |
Climate Change Levy
Landfill Tax | …notify |
liability to register in respect of taxable supplies or activities
an intention to carry out such activities or make such supplies. | CH72800 | ||
Air Passenger Duty | …notify liability to register to operate chargeable aircraft. | CH72800 | |
Alcoholic Liquor Duty |
Tobacco Products Duty
Hydrocarbon...
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