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.



The information in this notice has been superseded by Code of Practice 9: where HM Revenue and Customs suspect fraud (COP9), for investigations started after 31 January 2012 where HM Revenue and Customs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