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HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
Updated
, see all updates

Mitigation Framework: What is the Mitigation Framework: What penalties can be mitigated

Mitigation is currently available for the following VAT civil penalties:

  • Misdeclarations - Sections 63 and 64 of the VAT Act 1994.
  • Failure to notify a liability to be registered - Section 67 VAT Act 1994.
  • Failure to notify and pay VAT on new means of transport - Section 67 VAT Act 1994.
  • Failure to notify and pay VAT on goods subject to excise duty - Section 67 VAT Act 1994.
  • Failure to notify use of a notifiable scheme (tax avoidance) - Schedule 11A para. 10. VAT Act 1994
  • Unauthorised issue of a tax invoice - Section 67 VAT Act 1994.
  • Failure to comply with investment gold record keeping requirements - Section 69A VAT Act 1994.