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HMRC internal manual

VAT Fraud

From
HM Revenue & Customs
Updated
, see all updates

Basic interventions: Other interventions: Penalties

HMRC’s penalties regimes:

  • support taxable persons to get things right first time,
  • provide a deterrent to non-compliance by penalising non-compliers, and
  • encourage the non-compliant to return voluntarily to compliance.

When considering whether to impose a civil penalty you should read the following:

  • VAT Civil Penalties;
  • VAT Civil Penalties guidance manual; and
  • VAT Default Interest manual.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) VATF84000(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The issuing of penalties in relation to the application of the Kittel principle (VATF50000) is dealt with in VATF45131.

If you require further assistance on penalty issues:

For technical queries For operational queries
   
Email the Central Policy Tax Advice Administrative (TAA) team Support Unit  Complete the COPGU Question Template