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HMRC internal manual

VAT Civil Penalties

Misdeclaration penalty: Factors that may affect the penalty: Penalty on additional assessments

Please note: VAT Misdeclaration Penalty has been replaced by the Schedule 24 inaccuracy penalty for all accounting periods where the return period commences on or after 01/04/2008 and the due date is on or after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

When a return is received after an additional assessment has been processed, the computer re-tests the error(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.