Guidance

Compliance checks: penalties for VAT and excise wrongdoing - CC/FS12

This factsheet contains information about the penalties HMRC may charge you for a VAT or excise wrongdoing.

Documents

Details

Factsheets are for guidance only and reflect the HMRC position at the time of writing.

Published 9 April 2010
Last updated 30 April 2018 + show all updates
  1. English and Welsh updates to existing an factsheet.
  2. Factsheet updated to include new legislation which restricts the penalty for the timing of the disclosure.
  3. Compliance checks series factsheet updated under heading 'When we won’t charge you a penalty for a wrongdoing' to show criteria for reasonable excuse for the wrongdoing.
  4. An update to the existing factsheet.
  5. New factsheet has been published.
  6. First published.