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HMRC internal manual

VAT Civil Evasion Penalty

VAT Civil Evasion Penalty: recent changes

Below are details of the amendments that were published on 29 June 2010 (see the update index for all updates).

Section Details of update
VATCEP2080 More concise summary of no need to show permanent deprivation.
VATCEP3020 More concise summary of what is not to be included in calculations when arriving at the amount of VAT evaded that civil evasion penalty applies to. Also provided more detail on how mitigation is to be applied.
VATCEP4040 Inserted a provision that in exceptional circumstances you may apportion a penalty unequally against directors.