Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: introduction
If a trader or HMRC discovers an error on a VAT return that has been submitted there are legal powers and procedures that allow the return to be corrected.
Guidance on how and when to raise assessments can be found in:
- the VAT Assessment and Error Correction manual; and
- CH50000 of the Compliance Handbook.
If you require further assistance on assessment and error correction you should email the Central Policy Tax Advice Administrative (TAA) team Support Unit.
HMRC’s penalties regimes:
- support taxable persons to get things right first time,
- provide a deterrent to non-compliance by penalising non-compliers, and
- encourages the non-compliant to return voluntarily to compliance.
When considering whether to impose a penalty you should read the following:
- Compliance Handbook;
- 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)
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|