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HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
Updated
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Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Exceptional claims and Bad Debt Relief

Regulation Failure
   
Reg 111(4)/Section 69 (1) (d) …to compile and preserve records as required to support a claim under regulation 111.
Reg 171/Section 69 (1) (d) …to repay the relevant amount to us.