Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
Updated
, see all updates

Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Accounting and payment

Regulation/Section 69 reference Failure
   
Reg 25(1) Section 69 (1) (d) & Section 69 (5) & (6) …to furnish / sign a VAT return.
Reg 25 (4) Section 69 (1) (d) and (5) & (6) …to furnish a final VAT return by the appropriate date.
Reg 27 / Section 69 (1) (d) …by an auctioneer to furnish a statement of supplies deemed to be made on behalf of a registered person, within 21 days of the sale.
Reg 28 / Section 69 (1) (d) …to adjust estimated output tax.
Reg 29 / Section 69 (1) (d) …to adjust estimated input tax.
Reg 30 / Section 69 (1) (d) …by personal representative to comply with requirements.
Reg 35/Section 69 (1) (d) …to correct errors in return.
Reg 40 (2) Section 69 (1) (d), (5 ) and (6) …to pay VAT due by the due date.