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.
The 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.