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HMRC internal manual

VAT Fraud

From
HM Revenue & Customs
Updated
, see all updates

Obtaining assistance and further guidance: public notices

700 The VAT guide
   
700/42 Misdeclaration penalty and repeated misdeclaration
700/43 Default interest
700/50 Default surcharge
726 Joint and several liability for unpaid VAT
735 VAT reverse charge for mobile phones & computer chips