Updates: VAT Civil Penalties
2026
Calculation and notification of the penalty: Caseworker action flowchart
Page archived as attachment is not in an accessible format and the content owners have requested the page be archived.
Calculation and notification of the penalty
VCP10948 removed from contents as the page has been archived
2025
Deleted 'notifying a penalty to a non-registered person' paragraph and the relevant address
Introduction: where to go for advice
Information about the VAT Mainframe retirement added
Belated Notification Penalty: Issuing Penalty Assessments: Issuing a penalty assessment
Link added to VCP10140 added
Belated Notification Penalty: Issuing Penalty Assessments: Revision or adjustment of a penalty
Link added to VCP10140 added
Link added to VCP10140 added
Link added to VCP10140 added
Link added to VCP10140 added
Link added to VCP10140 added
Reconsiderations and appeals: Reduction and withdrawal of penalty assessments
Link added to VCP10140 added
Misdeclaration penalty: Reconsiderations and appeals: Appeals
Last paragraph updated Solicitors office amended to HMRC Legal Group.
2023
2022
New text added to the page
Default Interest: How to deal with default interest
Two new paragraphs added at the top of the page
New entry for Reg 32A added to the table
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT: Civil Penalties - recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties Manual: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: update index
Page archived – Old legacy update page no longer required
2021
Belated Notification Penalty: Issuing Penalty Assessments: Issuing a penalty assessment
VAT291 changed to VAT292 where-ever mentioned
Belated Notification Penalty: Issuing Penalty Assessments: Revision or adjustment of a penalty
VAT291 changed to VAT292 where-ever mentioned
VAT291 changed to VAT292 where-ever mentioned
VAT291 changed to VAT292 where-ever mentioned
VAT291 changed to VAT292 where-ever mentioned
VAT291 changed to VAT292 where-ever mentioned
VAT291 changed to VAT292 where-ever mentioned
Belated Notification Penalty: Belated Notification forms and letters: Letter 5
VAT291 changed to VAT291A where-ever mentioned
Mitigation Framework: Comparison between mitigation and reasonable excuse
New paragraph added to beginning of page
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2020
Introduction: where to go for advice
Guidance amended to remove reference to TALA
Belated Notification Penalty: Where to go for advice: The Specialist Technical Team
Guidance amended to remove reference to TALA
2017
Belated Notification Penalty: Where to go for advice: The Specialist Technical Team
'Central Policy' changed to 'Process Design & Excellence'. 'Tax Administration Advice (TAA)' changed to 'Tax Administration, Litigation and Advice (TALA)'. And address amended
2016
Default surcharge section removed and replaced by a new manual - VAT Default Surcharge Officer's Guide
Default Surcharge: Why a surcharge arises: What is a default surcharge
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Why a surcharge arises: The law supporting default surcharge
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Why a surcharge arises: How the default surcharge process works
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Why a surcharge arises
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: where to go for advice: Central Policy Tax Administration Advice (TAA) team
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Where to go for advice
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Discretion, reasonable excuse and mitigation: Discretion and mitigation
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Discretion, reasonable excuse and mitigation: What is reasonable excuse
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Discretion, reasonable excuse and mitigation: Insufficiency of funds
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Discretion, reasonable excuse and mitigation: Illness or loss of key personnel
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Discretion, reasonable excuse and mitigation: Error on cheque
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Discretion, reasonable excuse and mitigation
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Calculation and notification of the surcharge: Calculation of the surcharge
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Calculation and notification of the surcharge: Rates of surcharge
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Calculation and notification of the surcharge: The Surcharge Liability Period
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Calculation and notification of the surcharge
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Collection of the surcharge: Recovery of surcharge debts by Debt Management
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Collection of the surcharge: Business Payment Support Service
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Collection of the surcharge: Recording post dated cheques
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Collection of the surcharge: Recording, amending and deleting defaults
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Collection of the surcharge
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: reviews and response letters
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Circumstances in which a surcharge may be cancelled
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Appeals to a Tribunal
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: The principle of proportionality and the view of tribunals
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Illness or loss of key personnel information letter
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Insufficient funds letter
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Return or payment sent in time letter
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Greengate Furniture Ltd tax case
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Contents
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)