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HMRC internal manual

VAT Civil Penalties

Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches which may be penalised

The following breaches which are covered in the VAT (General) Regulations (1995) may be penalised under Section 69 VAT Act 1994 but this list is not exhaustive

  • registration / deregistration
  • death, bankruptcy and incapacity
  • invoices and records
  • accounting and payment
  • partial exemption
  • exceptional claims and bad debt relief.