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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
, see all updates

Belated Notification Penalty: Reconsiderations and appeals: Reviewing cases

Consideration of possible reasonable excuse or circumstances that could lead to mitigation, see VCP10445, should be carried out immediately if this has not already been done.

All cases are to be reviewed, even where the case was previously reported to the Central Policy Tax Administration Advice (TAA) team.

If further information comes to light which might affect the advice given, you should consult TAA again before completing the review.