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.
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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|