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HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
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Misdeclaration penalty: where to go for advice: Central Policy Tax Administration Advice (TAA) 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Please note: VAT Misdeclaration Penalty has been replaced by the Schedule 24 inaccuracy penalty for all accounting periods where the return period commences on or after 01/04/2008 and the due date is on or after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 the Tax Administration Advice (TAA) team (This content has been withheld because of exemptions in the Freedom of Information Act 2000) . They are available to give policy advice on

  • All civil penalties except civil evasion, see VCP10300 
  • Default Interest

Contact the team at:

Central Policy
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)