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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: Consideration of insolvency cases

There are considerations you must take into account when applying penalties for a breach of VAT regulatory provisions if you are dealing with an insolvency case.

You can find details of the procedures for assessing penalties in insolvency cases in Chapter 12 of the Insolvency Manual.