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HMRC internal manual

VAT Civil Penalties

Where to go for advice: Tax Administration, Litigation and Advice (TALA) team

Policy advice and guidance on penalties for inaccuracies on EC Sales statements is given by the Tax Administration, Litigation and Advice (TALA) team. They are available to give policy advice on

  • all civil penalties, except civil evasion: see VCP10300 
  • default interest.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)