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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Maximum and minimum penalty percentages

These tables show the maximum and minimum penalty percentages for each wrongdoing, CH91200, depending on

  • the type of wrongdoing, CH93050, and
  • whether the disclosure is unprompted or prompted, CH94650.

Unprompted disclosure

  Supply of product knowing it will be misused Other VAT & Excise wrongdoing    
         
    Deliberate and concealed Deliberate Non-Deliberate and no reasonable excuse
Maximum penalty 100% 100% 70% 30%
Minimum penalty 30% 30% 20% 10%

Prompted disclosure

  Supply of product knowing it will be misused Other VAT & Excise wrongdoing    
         
    Deliberate and concealed Deliberate Non-Deliberate and no reasonable excuse
Maximum penalty 100% 100% 70% 30%
Minimum penalty 50% 50% 35% 20%

FA08/SCH41/PARA6B

FA08/SCH41/PARA6C
FA08/SCH41/PARA13