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HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
Updated
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Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty: Calculating the penalty

The amount of the penalty should be calculated as the difference between

  • the amount of VAT which would have been charged on the supply or supplies if the certificate had been correct, and
  • the amount of VAT actually charged.