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HMRC internal manual

VAT Civil Penalties

Unauthorised issue penalty: Where to go for advice: Tax Administration, Litigation and Advice (TALA) team

Please note: the S 67 VATA 1994 penalty has been replaced by the VAT and Excise Wrongdoing penalty introduced by Schedule 41 Finance Act 2008. The VAT and Excise Wrongdoing penalty applies where a person makes an unauthorised issue of an invoice on or after 01/04/2010. If an unauthorised invoice has been issued before 01/04/2010 the S 67 penalty will continue to apply.

Please see the Compliance Handbook CH90000 Penalties for more information about the VAT and Excise Wrongdoing penalty.

Advice and guidance on technical aspects of VAT is provided by the Tax Administration, Litigation and Advice (TALA) team.  

Aspects that they deal with include

  • all civil penalties excluding Civil Evasion, see VCP10300 
  • ensuring up to date guidance is available to officers responsible for issuing and reviewing civil penalties.

You should contact TALA (Liverpool) if you have any doubts about

  • whether a penalty is appropriate where an unauthorised person has issued a VAT invoice, or
  • you cannot decide if you can mitigate a penalty.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)