Notice

VAT Notice 730: civil penalty investigations - statement of practice

This notice explains what happens when HMRC investigates your VAT affairs under the Civil Evasion Penalty Notice 730 procedure.

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Details

The information in this notice has been superseded by Code of Practice 9: where HM Revenue and Customs suspect fraud (COP9), for investigations started after 31 January 2012 where HM Revenue and Customs suspect fraud.

Published 1 January 2014
Last updated 10 October 2017 + show all updates
  1. The address for sending comments or suggestions about this notice has been updated.
  2. First published.