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HMRC internal manual

VAT Civil Penalties

Introduction: How to use this guidance

From the Main Contents page, click on the name of the guidance in the table that is appropriate to the penalty guidance you need to seek advice from.

This guidance is written for the Intranet in a way that makes it quick and easy for users to navigate. It starts at the most general level of information and drills down to give detailed help on everyday operational procedures.

It is recommended that to start with you take time to work through individual penalties rather than randomly dip in and out; until you become familiar with the new look and feel of the format.

In this way you are less likely to miss new information, changes to legislation or updated procedures that may have been added to the guidance.

Blue hyperlinks within the pages of the guidance will help you navigate to related pages from the guidance you are reading.

The guidance also uses the standard referencing facility, so if you wish to see other guidance or legislation referred to in the guidance simply

  • highlight the guidance reference or legislation you wish to see
  • right click on the highlighted text
  • select the search option, then
  • you will be taken to the required guidance or legislation as long as it is has been published on the Intranet.