CH403354 - Charging penalties: Calculating penalties: Potential Lost Revenue (PLR): obtaining the PLR in VAT Mainframe cases: amending the PLR using the VAT643
This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.
Any change in the PLR may require a revision of the VAT641 figures or attributes.
Complete a revised version of the VAT643 and, after authorisation, send to the VALID team. To minimise data security risks and ensure the most efficient transfer of information, electronic forms, where available, are to be used. The submission of electronic VALID forms should be by Electronic Folder (EF).
The VMF will generate an amended D2211. Enter any revised figures into NPPS and confirm the amended penalty amount.