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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
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Misdeclaration penalty: misdeclaration penalty for large errors in a single VAT accounting period: calculating the penalty

Objective tests will be carried out by the computer when the following forms have been input

  • VAT641 - Officers Assessment
  • VAT642 - Error Correction Input form
  • VAT643 - Assessment Amendment
  • VAT644 - Assessment Withdrawal

The guidance in this section shows you how to calculate misdeclaration penalties for large errors manually, and can be used if you need to explain a misdeclaration penalty to a trader.

For guidance on