Calculating CIS penalties under FA2009 Sch55 | AccountingWEB

Calculating CIS penalties under FA2009 Sch55

I'm trying to design a spreasheet that calculates what the late filing penalties for monthly returns would be under the new rules but cannot understand the information provided on the HMRC website. I have read the primary legislation and compared it to their worked examples but cannot get to the same figures that they have.  Does anyone have or can point me to a source that explains the calculation process in detail. I'm normally pretty good at designing spreadsheets that do these kind of calculations but this time they've defeated me.

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Group: Construction industry accountants
The place to discuss accounting and tax issues specific to the construction industry, including CIS tax, VAT self billing and authenticated receipts.