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HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
Updated
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Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: contents

  1. VCP10801
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Rates of penalty and penalty base
  2. VCP10803
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Applying the penalty
  3. VCP10804
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Summary of the system for notifying the penalty
  4. VCP10805
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Penalty process seat
  5. VCP10806
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Weekly report on form D2211
  6. VCP10807
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Time limits for assessing the penalty
  7. VCP10808
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Double jeopardy
  8. VCP10809
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Action at the penalty process seat
  9. VCP10810
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Notification of a new misdeclaration penalty
  10. VCP10811
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Notification of a withdrawn, reduced or increased penalty
  11. VCP10812
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: New or increased penalty notification letter
  12. VCP10813
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Withdrawal or reduction of penalty notification letter
  13. VCP10814
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Form VAT 291 what to include
  14. VCP10816
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Form VAT651 what to input
  15. VCP10820
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Assessment for divisional registrations
  16. VCP10821
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Action at coordinating local office
  17. VCP10822
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Summary sheet
  18. VCP10823
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Action to take on receipt of form D2211
  19. VCP10830
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Penalty assessments for transfer of going concern