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.
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Factsheets are for guidance only and reflect the HMRC position at the time of writing.
Last updated 1 April 2022 + show all updates
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The factsheet has been updated with amendments to the penalty wording.
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The factsheet has been updated for customers who need extra support.
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Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.
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English and Welsh updates to existing an factsheet.
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Factsheet updated to include new legislation which restricts the penalty for the timing of the disclosure.
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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.
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An update to the existing factsheet.
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New factsheet has been published.
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First published.