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HMRC internal manual

VAT Civil Evasion Penalty

Background to VAT civil evasion penalty: scope of this guidance

Our guidance is the main reference material for people in the Department. HM Revenue and Customs’ formal procedures and work systems are outlined in this guidance, which gives managers and staff the Department’s rules and guidelines and general advice on interpreting them. The guidance is aimed at HM Revenue and Customs staff and should not be relied upon by individuals or organisations in calculating their taxes and duties.