Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Civil Evasion Penalty

HM Revenue & Customs
, see all updates

VAT Civil Evasion Penalty: recent changes

Below are details of the amendments that were published on 1 April 2015 (see the update index for all updates).

Page Details of update
Main contents Contents page updated to include link to new section at VATCEP2500
VATCEP1010 Paragraph about there being no exemptions under FOI has been removed
VATCEP2000 Contents page updated to include link to new page at VATCEP2095
VATCEP2095 New page about the interaction between S60 VATA 1994 penalties and Para 2 Schedule 24 FA 2007 penalties
VATCEP2500 New section about Section 60 penalties and the PN160 process
VATCEP3020 Page updated advising caseworkers to contact the COPGU Mailbox (previously Criminal and Enforcement Policy)
VATCEP5060 Contact details for Cumbernauld Accounting Team updated