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HMRC internal manual

Civil evasion penalties for Customs, Excise and VAT

Civil evasion penalties for Customs, Excise and VAT: how civil evasion penalties are calculated: calculating the amount of VAT evaded

CEP4200    Calculating the amount of VAT evaded

When calculating the amount of VAT evaded (or sought to be evaded) as a basis for issuing a civil evasion penalty assessment, our policy is for each tax period the evasion takes place in:

  • to deduct from the gross amount evaded (or sought to be evaded) any centrally assessed amounts, whether these centrally assessed amounts have been paid or not and
  • to deduct from the gross amount evaded (or sought to be evaded) any over declarations that are directly related to the actual act or acts of evasion, and take place in the same tax period or tax periods as the culpable under declarations.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)