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HMRC internal manual

Compliance Handbook

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

The legislation for the new penalty regime that applies to VAT and excise wrongdoings is in Schedule 41 Finance Act 2008.

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.