Summary

Guidance on civil penalty and interest measures available or likely to be encountered

Contents

  1. VCP10100
    Introduction: contents
  2. VCP10300
    Civil Evasion: contents
  3. VCP10370
    Belated Notification Penalty: contents
  4. VCP10500
    Default Surcharge
  5. VCP10600
    Repayment supplement
  6. VCP10700
    Misdeclaration penalties: Contents
  7. VCP10890
    Default Interest: Contents
  8. VCP10900
    Failure to submit EC sales statements: Contents
  9. VCP11000
    Inaccuracies In EC sales statements: Contents
  10. VCP11100
    Breach of VAT Regulatory Provisions: Contents page
  11. VCP11200
    Unauthorised issue of tax invoices: Contents
  12. VCP11300
    Incorrect certificates for zero rating and lower rate supplies: Contents
  13. VCP11400
    New Means Of Transport (NMT): Contents
  14. VCP11500
    Breaches of Walking Possession agreements: Contents
  15. VCP11600
    Insurance Premium Tax (IPT): Contents page
  16. VCP11700
    The Mitigation Framework: Contents