Updates: VAT Civil Penalties

2023

23 January 2023

Default Interest: How to deal with default interest

First paragraph amended

Default Interest

First paragraph amended

2022

19 December 2022

Default Interest: How to deal with default interest

Two new paragraphs added at the top of the page

Default Interest

New text added to the page

16 November 2022

Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Accounting and payment

New entry for Reg 32A added to the table

17 May 2022

Unauthorised issue penalty: Calculation and notification of a penalty: No Relief on Purchases letter

Final paragraph amended

Unauthorised issue penalty: Calculation and notification of a penalty: Relief on Purchases Allowed letter

Final paragraph amended

2021

29 November 2021

Belated Notification Penalty: Belated Notification forms and letters: Letter 5

VAT291 changed to VAT291A where-ever mentioned

Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Action to take on receipt of form D2211

VAT291 changed to VAT292 where-ever mentioned

Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Form VAT651 what to input

VAT291 changed to VAT292 where-ever mentioned

Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Form VAT 292 what to include

VAT291 changed to VAT292 where-ever mentioned

Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Notification of a new misdeclaration penalty

VAT291 changed to VAT292 where-ever mentioned

Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Action at the penalty process seat

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

Belated Notification Penalty: Issuing Penalty Assessments: Issuing a penalty assessment

VAT291 changed to VAT292 where-ever mentioned

15 November 2021

Mitigation Framework: Comparison between mitigation and reasonable excuse

New paragraph added to beginning of page

2020

27 October 2020

Belated Notification Penalty: Belated Notification forms and letters: Letter 10

Guidance amended

28 January 2020

Belated Notification Penalty: Where to go for advice: The Specialist Technical Team

Guidance amended to remove reference to TALA

Introduction: where to go for advice

Guidance amended to remove reference to TALA

2017

8 August 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

26 August 2016

Default Surcharge

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