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HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
Updated
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Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: contents

  1. VCP10761
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Exclusions and general considerations for reasonable excuse
  2. VCP10762
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Size of the trader
  3. VCP10763
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Period of registration
  4. VCP10764
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Types and size of error
  5. VCP10765
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Clerical or innocent error
  6. VCP10766
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Compassionate grounds
  7. VCP10767
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Pressure of work
  8. VCP10768
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Complex liability
  9. VCP10769
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Computer error
  10. VCP10770
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Change of tax periods
  11. VCP10771
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Unacceptable or no evidence to deduct input tax
  12. VCP10772
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Unauthorised cash accounting
  13. VCP10773
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Imports
  14. VCP10774
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Hire purchase
  15. VCP10775
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Self-billing
  16. VCP10776
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Output tax declared too soon
  17. VCP10777
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Proportionality
  18. VCP10778
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Lack of funds
  19. VCP10779
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Under-declaration would have been corrected in the next return
  20. VCP10780
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Nil net tax
  21. VCP10781
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Period of grace should be applied retrospectively
  22. VCP10782
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Ignorance of the law
  23. VCP10783
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Reliance on third party
  24. VCP10784
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: No overall tax loss
  25. VCP10785
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Misdirection
  26. VCP10786
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Misunderstanding
  27. VCP10787
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Deregistered traders
  28. VCP10789
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Change of legal entity
  29. VCP10790
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: New registration
  30. VCP10791
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Charities and non profit making bodies
  31. VCP10792
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Self supply charge - development leases
  32. VCP10793
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Mitigation factors to consider
  33. VCP10794
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: General principles of mitigation
  34. VCP10795
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Grounds for mitigation
  35. VCP10796
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Excluded reasons for mitigation
  36. VCP10797
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Determining the amount of mitigation
  37. VCP10798
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Useful indicators for determining mitigation
  38. VCP10799
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: Using discretion, is there any reason for us not to charge a penalty