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HMRC internal manual

VAT Civil Penalties

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Please note: VAT Misdeclaration Penalty has been replaced by the Schedule 24 inaccuracy penalty for all accounting periods where the return period commences on or after 01/04/2008 and the due date is on or after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)