VATF44300 - 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:

• VCP - VAT Civil Penalties
• VDIM - VAT Default Interest Manual

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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 Tax Administration Litigation and Advice team TALA	Refer to the Process guides