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HMRC internal manual

VAT Civil Penalties

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HM Revenue & Customs
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Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Summary sheet

Please note: VAT Misdeclaration Penalty has been replaced by the Schedule 24 inaccuracy penalty for all accounting periods where the return period commences on or after 01/04/2008 and the due date is on or after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

Penalty summary sheet

Action Period Ref. Period Ref. Period Ref.      
             
  Amount of penalty and date notified Current penalty  balance for period Amount of penalty and date notified Current penalty  balance for period Amount of penalty and date notified Current penalty  balance for period
Original notification            
Increased/            
Decreased            
  Increased/          
Decreased            
  Increased/          
Decreased            
  Increased/          
Decreased