# Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation [CH82300]

### Contents:

- [CH82301] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Losses
- [CH82310] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Losses used
- [CH82320] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Losses not used
- [CH82330] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Losses available for potential lost revenue calculation
- [CH82331] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Losses available Income Tax example
- [CH82332] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Losses available Capital Gains Tax example
- [CH82333] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Losses available Corporation Tax example
- [CH82340] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Understatement of aggregate group profits
- [CH82341] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Aggregate group losses
- [CH82342] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Example â€“ understatement of profits creates an aggregate loss
- [CH82343] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Example â€“ overstatement of losses creates an aggregate loss
- [CH82344] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Example â€“ understatement of profits increases the aggregate loss
- [CH82345] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Example â€“ overstatement of losses increases the aggregate loss
- [CH82350] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Losses and when to assess a penalty
- [CH82360] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Later returns become due
- [CH82370] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Losses where there is no reasonable prospect of use
- [CH82371] Penalties for Inaccuracies: Calculating the penalty: Losses impact on potential lost revenue calculation: Example â€“ Losses â€“ no reasonable prospect of use