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HMRC internal manual

Compliance Handbook

Charging penalties: introduction: penalties for failure to submit VAT returns and evidence of evasion - VATA94

FA07/Sch24 does not provide for a deliberate penalty for failure to submit returns, only a non-behavioural penalty of a maximum of 30% for a failure to notify an under-assessment within 30 days, see CH81170.

Where it can be established that the failure to submit VAT returns amounted to dishonesty in order to evade tax, civil evasion penalties under Section 60 of the VAT Act 1994 should be charged, see CEP - Civil Evasion Penalties.