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HMRC internal manual

VAT Civil Penalties

VAT Civil Penalties: recent changes

Below are details of the amendments that were published on 5 October 2010 (see the update index for all updates)

Section Details of update  
VCP10511 Clarification of payment dates  
VCP10513 Clarification of payment dates  
VCP10553 Guidance on electronic payments  
VCP11264 New contact is Cumbernauld Tax Accounts Processing Centre