Chapter CH72820
| Published date | 11 March 2016 |
| Record Number | CH72820 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
A person must notify us that they are liable to register or satisfy other obligations, see CH401000, for the purposes of
- Alcoholic liquor duty
- Tobacco products Duty
- General Betting duty
- Pool betting duty
- Bingo duty
- Lottery duty
- Gaming duty
- Remote gaming duty
- Amusement machines licence duty
- Machine games duty.
If they fail to do so the potential lost revenue (PLR) is the amount of any duty which is unpaid due to the failure to comply with the relevant obligation.
NoteWhen you calculate the PLR for a person (P)’s failure to notify, you do not take into account any tax overpaid by another person...
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