CH82150 - Penalties for Inaccuracies: Calculating the penalty: Potential Lost Revenue: contents

1. CH82160

   Single inaccuracy
2. CH82161

   Examples of PLR for a single inaccuracy
3. CH82162

   Examples of PLR for an under-assessment
4. CH82180

   More than one inaccuracy
5. CH82200

   Grouping inaccuracies
6. CH82210

   Inaccuracies that should not be grouped
7. CH82250

   Multiple inaccuracies
8. CH82260

   Overstatements
9. CH82270

   Calculating PLR for multiple inaccuracies
10. CH82271

    Calculating PLR for multiple inaccuracies – employer and contractor issues
11. CH82272

    Example of allocating overstatements to PLR
12. CH82273

    Calculating PLR for multiple inaccuracies - Example of interaction with delayed tax