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HMRC internal manual

Compliance Handbook

Penalties for VAT and Excise Wrongdoing: Types of wrongdoing: Non-deliberate

A non-deliberate wrongdoing is one that is neither

If a wrongdoing is non-deliberate and the person does not have a reasonable excuse (see CH92000+), the person will be liable to a penalty for a VAT or excise wrongdoing. They will not however be liable to a penalty for a non-deliberate Landfill Tax wrongdoing, see CH91800.                                                               

There is no behaviour type in FA08/SCH41 which is the equivalent to an inaccuracy despite taking reasonable care in FA07/SCH24, other than for Landfill Tax wrongdoings, see above.