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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
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Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: New or increased penalty notification letter

Please note: VAT Misdeclaration Penalty has been replaced by the Schedule 24 inaccuracy penalty for all accounting periods where the return period commences on or after 01/04/2008 and the due date is on or after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 you have to notify a trader of a new or increased misdeclaration penalty, the letter should contain the information provided in the new or increased penalty (Word 37kb) specimen letter.