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HMRC internal manual

VAT Civil Evasion Penalty

Liability to a VAT civil evasion penalty: cases involving the submission or absence of returns

In these cases an act of evasion takes place:

  • when a false return is submitted or
  • in the absence of a return and where the VAT due is not paid, on the date a return is due to be made (that is, the due date). This date also applies even if a centrally raised assessment has been paid.