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HMRC internal manual

VAT Civil Penalties

Misdeclaration penalty: Misdeclaration penalty for repeated errors: Repeated error de minimis de minimis limit

Please note: VAT Misdeclaration Penalty has been replaced by the Schedule 24 inaccuracy penalty for all accounting periods where the return period commences on or after 01/04/2008 and the due date is on or after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

There is no de minimis limit for periods which cause

  • the issue of the Penalty Liability Notice, or
  • the first default within the warning period.

Where penalty susceptible periods arise you will be notified of all cases, but where the calculated penalty does not exceed £30 (i.e. the misdeclaration penalty liable amount is no more than £200) no penalty should be assessed.