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

This factsheet contains information about the penalties HM Revenue and Customs may charge you for a VAT or excise wrongdoing.



Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.

Published 9 April 2010
Last updated 18 December 2017 + show all updates
  1. Factsheet updated to include new legislation which restricts the penalty for the timing of the disclosure.
  2. 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.
  3. An update to the existing factsheet.
  4. New factsheet has been published.
  5. First published.