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HMRC internal manual

Compliance Handbook

Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Schedule 41 Finance Act 2008

The legislation for the penalty regime that applies to VAT, excise and landfill tax wrongdoings is in Schedule 41 Finance Act 2008. This also covers penalties for failure to notify.

Schedule 41 is the original Schedule 41 Finance Act 2008.

Schedule 41 version 2 includes amendments from Schedule 57 Finance Act 2008 and SI 2009/59.

Schedule 41 version 3 includes amendments from Schedule 10 Finance Act 2010 & SI 2010/593.

Schedule 41 version 4 includes amendments from Schedule 24 Finance Act 2012.

Schedule 41 version 5 includes amendments from Schedule 13 Finance Act 2018.