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HMRC internal manual

VAT Civil Penalties

Breach of VAT Regulatory Provisions: Calculation and notification of a penalty: Recovery of the penalty

If a payment of a penalty assessment is not made within 30 days of issue, the details should be passed to the Debt Management Unit with a request for recovery action.

Penalties are recoverable as if they were tax due, and in order to preserve their credibility enforcement procedures should be started with the minimum of delay.