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HMRC internal manual

VAT Civil Penalties

Updates: VAT Civil Penalties

2016

published amendments

Introduction: Human Rights Act
Amended throughout
Amended throughout
Amended throughout
Introduction: contents
Text before the table of contents significantly amended

published amendments

Belated Notification Penalty: Where to go for advice: Central Policy Tax Administration Advice (TAA) team
Link to CH70000 amended to the new intranet page

published amendments

Introduction: contents
Minor amendment to change i.e. to that is

published amendments

Repayment supplement
The pages within the VCP10600 - Repayment supplement section have been amended and moved to a new manual, the VAT Repayment Supplement Manual

published amendments

Breach of VAT Regulatory Provisions: Action to take with Regulatory Penalties: Breach of Regulatory Provisions Letter 8
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Breach of VAT Regulatory Provisions: Action to take with Regulatory Penalties: Breach of Regulatory Provisions Letter 6
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Breach of VAT Regulatory Provisions: Action to take with Regulatory Penalties: Breach of Regulatory Provisions Letter 4
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Belated Notification Penalty: Belated Notification forms and letters: Letter 12
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Belated Notification Penalty: Belated Notification forms and letters: Letter 11
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Belated Notification Penalty: Belated Notification forms and letters: Letter 10
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Belated Notification Penalty: Belated Notification forms and letters: Letter 9
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Belated Notification Penalty: Belated Notification forms and letters: Letter 8
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Belated Notification Penalty: Belated Notification forms and letters: Letter 7
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Belated Notification Penalty: Belated Notification forms and letters: Letter 6
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Belated Notification Penalty: Belated Notification forms and letters: Letter 5
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Belated Notification Penalty: Belated Notification forms and letters: Letter 4
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Belated Notification Penalty: Belated Notification forms and letters: Letter 3
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Belated Notification Penalty: Belated Notification forms and letters: Letter 2
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Belated Notification Penalty: Belated Notification forms and letters: Letter 1
Amended from 'National Advice Service (telephone 0845 010 9000)' to 'VAT Helpline (telephone 0300 200 3700)'
Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty: The penalty assessment letter
Tribunals Service telephone number changed to 0300 123 1024

published amendments

Default Surcharge
Default surcharge section removed and replaced by a new manual - VAT Default Surcharge Officer's Guide

2017

published amendments

Mitigation Framework: Why and when we should mitigate a penalty: Degree of co-operation in identifying and quantifying errors and other factors (misdeclarations)
Minor reformatting change
Minor reformatting change
Mitigation Framework: Why and when we should mitigate a penalty: Degree of co-operation in disclosing and quantifying arrears (Belated Notification)
Minor reformatting change
Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty: Assessing the penalty
Minor reformatting change
Breach of VAT Regulatory Provisions: Calculation and notification of a penalty: Procedure table for issuing warning and assessment letters
Minor reformatting change
Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Exceptional claims and Bad Debt Relief
Minor reformatting change
Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Partial exemption
Minor reformatting change
Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Accounting and payment
Minor reformatting change
Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Invoices and records
Minor reformatting change
Breach of VAT Regulatory Provisions: Why a penalty arises: The law supporting the penalties
Minor reformatting change
Calculation and notification of the penalty: Case clearance codes D print 1238
Minor reformatting change
Calculation and notification of the penalty: Initial action
Minor reformatting change
Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Penalty assessments for transfer of going concern
Minor reformatting change
Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Action to take on receipt of form D2211
Minor reformatting change
Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Summary sheet
Minor reformatting change
Minor reformatting change
Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Form VAT 291 what to include
Minor reformatting change
Minor reformatting change
Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Form VAT651 what to input
Minor reformatting change
Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Rates of penalty and penalty base
Minor reformatting change
Misdeclaration penalty: Factors that may affect the penalty: Relaxations
Minor reformatting change
Misdeclaration penalty: Misdeclaration penalty for repeated errors: Liable periods for the penalty
Minor reformatting change
Misdeclaration penalty: misdeclaration penalty for large errors in a single VAT accounting period: errors on a VAT return
Minor reformatting change
Belated Notification Penalty: Calculation of a penalty: Calculation of a penalty assessment
Minor reformatting change

published amendments

Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Applying the penalty
Minor reformatting changes

published amendments

Belated Notification Penalty: Belated Notification forms and letters: Letter 12
Link amended to new intranet page
Belated Notification Penalty: Belated Notification forms and letters: Letter 11
Link amended to new intranet page
Belated Notification Penalty: Belated Notification forms and letters: Letter 10
Link amended to new intranet page
Belated Notification Penalty: Belated Notification forms and letters: Letter 9
Link amended to new intranet page
Belated Notification Penalty: Belated Notification forms and letters: Letter 8
Link amended to new intranet page
Belated Notification Penalty: Belated Notification forms and letters: Letter 7
Link amended to new intranet page
Belated Notification Penalty: Belated Notification forms and letters: Letter 6
Link amended to new intranet page
Belated Notification Penalty: Belated Notification forms and letters: Letter 5
Link amended to new intranet page
Belated Notification Penalty: Belated Notification forms and letters: Letter 4
Link amended to new intranet page
Belated Notification Penalty: Belated Notification forms and letters: Letter 3
Link amended to new intranet page
Belated Notification Penalty: Belated Notification forms and letters: Letter 2
Link amended to new intranet page
Belated Notification Penalty: Belated Notification forms and letters: Letter 1
Link amended to new intranet page
Belated Notification Penalty: Belated Notification forms and letters: Introduction and description of letters
Link amended to new intranet page
Belated Notification Penalty: Right to statutory review and appeal to tribunal: General
Links amended to new intranet pages
Belated Notification Penalty: Issuing Penalty Assessments: Revision or adjustment of a penalty
Link amended to new intranet page
Belated Notification Penalty: Issuing Penalty Assessments: Compulsory registration
Link amended to new intranet page
Belated Notification Penalty: Issuing Penalty Assessments: Monitoring and checking VAT returns from a trader
Link amended to new intranet page
Belated Notification Penalty: Issuing Penalty Assessments: First assurance visit
Link amended to new intranet page
Belated Notification Penalty: Issuing Penalty Assessments: Review or adjustment of a civil penalty
Link amended to new intranet page
Belated Notification Penalty: Issuing Penalty Assessments: Issuing a penalty assessment
Link amended to new intranet page
Belated Notification Penalty: Calculation of a penalty: Calculation of a penalty assessment
Link amended to new intranet page
Belated Notification Penalty: Calculation of a penalty: Supplementary assessment penalty rates
Link amended to new intranet page
Belated Notification Penalty: Calculation of a penalty: Penalty rates
Link amended to new intranet page
Belated Notification Penalty: Calculation of a penalty: Where HMRC become ‘fully aware’ of liability to be registered
Link amended to new intranet page
Belated Notification Penalty: Calculation of a penalty: Effective date of registration is corrected to an earlier date
Link amended to new intranet page
Belated Notification Penalty: Calculation of a penalty: Allowable deductions from relevant VAT
Link amended to new intranet page
Belated Notification Penalty: Calculation of a penalty: What is relevant VAT
Link amended to new intranet page
Belated Notification Penalty: Mitigation: Action to take when mitigation is appropriate
Link amended to new intranet page
Belated Notification Penalty: Mitigation: Mitigating factors to be considered
Link amended to new intranet page
Belated Notification Penalty: Mitigation: Legal provisions for mitigation
Link amended to new intranet page
Belated Notification Penalty: Reasonable excuse: Miscellaneous reasonable excuse claims
Link amended to new intranet page
Belated Notification Penalty: Reasonable excuse: Reliance on a third party
Link amended to new intranet page
Belated Notification Penalty: Reasonable excuse: Status of taxable supplies misunderstood
Link amended to new intranet page
Belated Notification Penalty: Reasonable excuse: Subcontractor payments not included in turnover
Link amended to new intranet page
Belated Notification Penalty: Reasonable excuse: Turnover calculations and limits
Link amended to new intranet page
Belated Notification Penalty: Reasonable excuse: Ignorance of the law
Link amended to new intranet page
Belated Notification Penalty: Reasonable excuse: Compassionate circumstances
Link amended to new intranet page
Belated Notification Penalty: Reasonable excuse: Postal difficulties HMRC record keeping
Link amended to new intranet page
Belated Notification Penalty: Reasonable excuse: Trader states form requested but not sent
Link amended to new intranet page
Belated Notification Penalty: Reasonable excuse: Trader states there have been postal difficulties
Link amended to new intranet page
Belated Notification Penalty: Reasonable excuse: What you should take into account
Link amended to new intranet page
Belated Notification Penalty: Reasonable excuse: Legal provisions for reasonable excuse
Link amended to new intranet page
Belated Notification Penalty: Considerations prior to issuing a penalty assessment: Persons in public life
Link amended to new intranet page
Belated Notification Penalty: Considerations prior to issuing a penalty assessment: Administrative considerations
Link amended to new intranet page
Belated Notification Penalty: Considerations prior to issuing a penalty assessment: Legal considerations
Link amended to new intranet page
Belated Notification Penalty: Time limits for assessing a penalty: Belated notification penalty time limits
Link amended to new intranet page
Belated Notification Penalty: When Does A Penalty Arise: Local Authorities
Link amended to new intranet page
Belated Notification Penalty: When Does A Penalty Arise: Relevant supplies
Link amended to new intranet page
Belated Notification Penalty: When Does A Penalty Arise: Acquisitions
Link amended to new intranet page
Belated Notification Penalty: When Does A Penalty Arise: Distance selling
Link amended to new intranet page
Belated Notification Penalty: When Does A Penalty Arise: Trader exempt from registration
Link amended to new intranet page
Belated Notification Penalty: When Does A Penalty Arise: Transfer of a going concern
Link amended to new intranet page
Belated Notification Penalty: When Does A Penalty Arise: Exceeding turnover limits
Link amended to new intranet page
Belated Notification Penalty: When Does A Penalty Arise: Introduction
Link amended to new intranet page
Belated Notification Penalty: Why a penalty arises: The Law supporting the penalty
Link amended to new intranet page
Belated Notification Penalty: Why a penalty arises: What is a Belated Notification Penalty
Link amended to new intranet page
Civil Evasion: Civil evasion penalties
Link amended to new intranet page

published amendments

Misdeclaration penalty: Misdeclaration penalty for repeated errors: Penalty Liability Notice
Link amended to new intranet page
Misdeclaration penalty: Misdeclaration penalty for repeated errors: Liable periods for the penalty
Link amended to new intranet page
Misdeclaration penalty: Misdeclaration penalty for repeated errors: Conditions for charging a repeated misdeclaration penalty
Link amended to new intranet page
Misdeclaration penalty: Misdeclaration penalty for repeated errors: Objective tests for repeated errors
Link amended to new intranet page
Misdeclaration penalty: where to go for advice: Central Policy Tax Administration Advice (TAA) team
Link amended to new intranet page
Misdeclaration penalty: Why a penalty arises: When is a penalty triggered
Link amended to new intranet page
Misdeclaration penalty: Why a penalty arises: Misdeclaration general principles
Link amended to new intranet page
Misdeclaration penalty: Why a penalty arises: The law supporting the penalty
Link amended to new intranet page
Misdeclaration penalty: Why a penalty arises: What is a misdeclaration penalty
Link amended to new intranet page