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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
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Unauthorised issue penalty: Collection of the penalty: Action by the Cumbernauld Accounting Centre

Please note: the S 67 VATA 1994 penalty has been replaced by the VAT and Excise Wrongdoing penalty introduced by Schedule 41 Finance Act 2008.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

Payment is to be brought to account by the Cumbernauld Accounting Centre in accordance with their procedures for monies received from unregistered traders.

Receipt of payment received will be acknowledged to the LVO by the Cumbernauld Accounting Centre.

If the trader does not make payment within 30 days after the date of the demand letter, the Cumbernauld Accounting Centre will refer the case to the Liverpool DMU, for further guidance see VCP11272.