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HMRC internal manual

VAT Civil Penalties

Introduction: Human Rights Act

On 2nd October 2000 the Human Rights Act came into force and the provisions of the European Convention on Human Rights (ECHR) were incorporated into UK law.

Article 6 ECHR gives a person certain rights when we are considering penalties that are deemed as ‘criminal’ under Article 6. This includes penalties that are civil penalties under domestic law.

Although Civil Evasion penalties, see VCP10300, are the only penalties covered by this manual which falls into the definition of ‘criminal’.

Penalties for inaccuracies, see CH80000+, wrongdoings, see CH90000+ and failure to notify, see CH70000+, are all ‘criminal’ under Article 6.  

Full details about the penalties that fall within the definition of ‘criminal’ and the action you must take when we are considering a person’s liability to these penalties, see the detailed guidance at CH300000+.