Misdeclaration penalty: where to go for advice: Tax Administration, Litigation and Advice (TALA) team
Please note: VAT Misdeclaration Penalty has been replaced by the Schedule 24 inaccuracy penalty for all accounting periods where the return period commences on or after 01/04/2008 and the due date is on or after 01/04/2009. Misdeclaration penalty will still apply where the due date is before 01/04/2009.
Please see the Compliance Handbook CH80000 Penalties for Inaccuracies for further details.
Policy advice and guidance on a misdeclaration penalty is given by Tax Administration, Litigation and Advice (TALA). They are available to give policy advice on
- All civil penalties except civil evasion, see VCP10300
- Default Interest.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)