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HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
Updated
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Mitigation Framework: Why and when we should mitigate a penalty: Degree of co-operation in disclosing and quantifying arrears (Belated Notification)

Degree of co-operation in disclosing and quantifying arrears (belated notification). maximum of 50%
   
A voluntary disclosure of a belated notification of a liability to be registered accompanied by full quantification of the arrears. up to 50%
A voluntary disclosure of a belated notification of a liability to be registered not accompanied by quantification of the arrears. up to 25%
Full quantification of arrears within X number of days of identification of the belated notification of a liability to be registered. up to 25%