This page currently only applies to returns required for machine games duty (MGD).

Once you have examined the behaviour of the person, see CH62760, and concluded whether the withholding of information was

deliberate and concealed,

deliberate but not concealed, or

not deliberate,

you charge the 12 month further penalty at the appropriate percentage as follows.

Deliberate and concealed

The penalty is the greater of

100% of any liability to tax which would have been shown in the return in question. See CH63560 for how to quantify a tax-geared penalty when the return has not been filed, and


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