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HMRC internal manual

VAT Civil Penalties

Misdeclaration penalty: misdeclaration penalty for large errors in a single VAT accounting period: additional assessments - late returns GAT test

When a return is received after an additional assessment has been processed, the computer re-tests the errors(s) using GAT rather than TAT, see VCP10801, as the penalty base.

The error(s) may not breach the more generous GAT test and if this happens you will be asked to withdraw any penalty charged. This provides an incentive for traders to render returns during and after assurance visits.

See VCP10733 for further information on additional assessments.