Charging Penalties: establishing penalty behaviour: evaluating evidence: evidence of a non-deliberate failure or VAT or excise wrongdoing
All failures to notify and VAT or excise wrongdoing create a liability to a penalty unless there is a reasonable excuse, see CH402708.
Non-deliberate penalties should be charged if you are not able to obtain sufficient evidence to establish deliberate behaviour.
Further guidance on and examples of non-deliberate behaviour are in the technical guidance at
- for failure to notify, see CH72000
- for wrongdoing, see CH93000.
Note: Further penalties at 12 months for non-deliberate failures to file certain returns on time are charged automatically and do not require any input into NPPS. Penalties for late filing of self-assessment returns are charged in the Computerised Environment for Self Assessment (CESA). Penalties for late filing of CIS300 returns are charged in Construction Industry Scheme Reform (CISR).