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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
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Breach of VAT Regulatory Provisions: Action to take with Regulatory Penalties: Impact of Default Surcharge

There is no liability to a regulatory penalty if the trader is assessed to a default surcharge for the same failure. This includes default surcharge due for late payments on account.

Note: For more information on Default Surcharge, see VCP10500.