Introduction: Who is this guidance for
This guidance is the main reference material for VAT Civil Penalties and repayment supplement. You should refer to the Compliance Handbook if you require guidance about other penalties such as inaccuracy penalties, failure to notify penalties and VAT & Excise wrongdoing penalties.
All HMRC procedures and work systems that administer VAT Civil Penalties are outlined in this guidance. The guidance provides HMRC managers and staff with guidelines relating to
- departmental rules, and
- general advice on interpreting them.
The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and duties.
Civil Evasion Penalties are not covered in this guidance, see VCP10300.