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HMRC internal manual

VAT Civil Penalties

Incorrect certificates to zero-rating and lower rate supplies: Where to go for advice: Tax Administration, Litigation and Advice (TALA) team

Policy advice and guidance on the penalty for incorrect certificates to zero-rating and lower rate supplies is given by the Tax Administration, Litigation and Advice (TALA team. The are available to give policy advice on:

  • all civil penalties except civil evasion, see VCP10300 
  • default interest.

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