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HMRC internal manual

VAT Civil Penalties

Unauthorised issue penalty: Calculation and notification of a penalty: Authorisation and countersignature of the penalty

Please note: the S 67 VATA 1994 penalty has been replaced by the VAT and Excise Wrongdoing penalty introduced by Schedule 41 Finance Act 2008.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.

The penalty assessment should be authorised and countersigned at the appropriate level using the same authority limits that are used for the VAT 291 penalty assessment form. This should include cases when a decision has been made not to assess for a penalty or when a penalty is withdrawn.