The starting point for a phase of play that leads to a goal or penalty incident will be limited to the immediate phase and not necessarily go back to when the attacking team gained possession.
Other factors for consideration will be the ability of the defence to reset and the momentum of the attack.
Further VAR reading
VAR protocol
Premier League's VAR principles
Clear and obvious
Referee Review Area (RRA)
Offsides
Penalty kicks
Unseen incidents
Final decision
VAR Hub
Communications
History of VAR
Frequently Asked Questions