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VAT Civil Penalties
Publisher:
Copyright:
2018 Crown
VAT Civil Penalties
Guidance on civil penalty and interest measures available or likely to be encountered
GO
Contents
Contents
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Open Section
VCP10100: Introduction
VCP10110: Who is this guidance for
VCP10120: How to use this guidance
VCP10130: What are civil penalties and default interest
VCP10140: Where to go for advice
VCP10150: Freedom of Information Act
VCP10160: The Human Rights Act
Open Section
VCP10300: Civil Evasion
VCP10301: Civil evasion penalties
Open Section
VCP10370: Belated Notification Penalty
VCP10380: Belated Notification Penalty: Why a penalty arises
VCP10385: Belated Notification Penalty: Where to go for advice
VCP10390: Belated Notification Penalty: When Does A Penalty Arise
VCP10410: Belated Notification Penalty: Time limits for assessing a penalty
VCP10420: Belated Notification Penalty: Considerations prior to issuing a penalty assessment
VCP10430: Belated Notification Penalty: Reasonable excuse
VCP10445: Belated Notification Penalty: Mitigation
VCP10450: Belated Notification Penalty: Calculation of a penalty
VCP10460: Belated Notification Penalty: Issuing Penalty Assessments
VCP10470: Belated Notification Penalty: Right to statutory review and appeal to tribunal
VCP10480: Belated Notification Penalty: Belated Notification forms and letters
VCP10500: Default Surcharge
VCP10600: Repayment supplement
Open Section
VCP10700: Misdeclaration penalties
VCP10710: Misdeclaration penalty: Why a penalty arises
VCP10720: Misdeclaration penalty: Where to go for advice
VCP10730: Misdeclaration penalty: misdeclaration penalty for large errors in a single VAT accounting period
VCP10740: Misdeclaration penalty for repeated errors
VCP10750: Misdeclaration penalty: Factors that may affect the penalty
VCP10760: Misdeclaration penalty: Discretion, reasonable excuse, and mitigation
VCP10800: Misdeclaration penalty: Calculation and notification of a misdeclaration penalty
VCP10860: Misdeclaration penalty: Reconsiderations and appeals
Open Section
VCP10890: Default Interest
VCP10891: How to deal with default interest
Open Section
VCP10900: Failure to submit EC sales statements
VCP10910: Why a penalty arises
VCP10920: Where to go for advice
VCP10930: Discretion, reasonable excuse and mitigation
VCP10940: Calculation and notification of the penalty
VCP10960: Reviews and appeals
Open Section
VCP11000: Inaccuracies In EC sales statements
VCP11010: Why a penalty arises
VCP11020: Where to go for advice
VCP11030: Discretion, reasonable excuse and mitigation
VCP11040: Calculation and notification of a penalty
VCP11050: Reviews and appeals
Open Section
VCP11100: Breach of VAT Regulatory Provisions: Contents page
VCP11110: Breach of VAT Regulatory Provisions: Why a penalty arises
VCP11120: Where to go for advice
VCP11130: Definition of Regulatory Penalties
VCP11140: Breach of VAT Regulatory Provisions: Definition of Regulatory Penalties: Discretion, reasonable excuse and mitigation
VCP11150: Breach of VAT Regulatory Provisions: Action to take with Regulatory Penalties
VCP11170: Breach of VAT Regulatory Provisions: Calculation and notification of a penalty
VCP11180: Reconsiderations and appeals
Open Section
VCP11200: Unauthorised issue of tax invoices
VCP11210: Unauthorised issue penalty: Why a penalty arises
VCP11220: Unauthorised issue penalty: Where to go for advice
VCP11230: Unauthorised issue penalty: Unauthorised Persons definitions
VCP11240: Unauthorised issue penalty: What to do upon discovery of unauthorised issue
VCP11250: Unauthorised issue penalty: Discretion, reasonable excuse and mitigation
VCP11260: Unauthorised issue penalty: Calculation and notification of a penalty
VCP11270: Unauthorised issue penalty: Collection of the penalty
VCP11280: Unauthorised issue penalty: Reconsiderations and Appeals
Open Section
VCP11300: Incorrect certificates for zero rating and lower rate supplies
VCP11310: Incorrect certificates to zero-rating and lower rate supplies: Why a penalty arises
VCP11320: Incorrect certificates to zero-rating and lower rate supplies: Where to go for advice
VCP11330: Incorrect certificates to zero-rating and lower rate supplies: Discretion, reasonable excuse and mitigation
VCP11340: Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty
VCP11350: Reviews and appeals
Open Section
VCP11400: New Means Of Transport (NMT)
VCP11410: New Means of Transport: Why a penalty arises
VCP11420: New Means of Transport: Where to go for advice
VCP11430: New Means of Transport: Definitions
VCP11440: New Means of Transport: Discretion, reasonable excuse and mitigation
VCP11450: New Means of Transport: Calculation and notification of the penalty
VCP11460: New Means of Transport: Reconsiderations and appeals
Open Section
VCP11500: Breaches of Walking Possession agreements
VCP11510: Breach of Walking Possession Order: Why a penalty arises
VCP11520: Breach of Walking Possession Order: Where to go for advice
VCP11530: Breach of Walking Possession Order: Discretion, reasonable excuse and mitigation
VCP11540: Breach of Walking Possession Order: Calculation and notification of the penalty
VCP11550: Breach of Walking Possession Order: Reconsiderations and appeals
Open Section
VCP11600: Insurance Premium Tax (IPT): Contents page
VCP11610: Insurance Premium Tax: Why a penalty arises
VCP11620: Insurance Premium Tax: Where to go for advice
VCP11630: Insurance Premium Tax: Discretion, reasonable excuse and mitigation
VCP11640: Insurance Premium Tax: Calculation and notification of a penalty
VCP11660: Insurance Premium Tax: Reconsiderations and appeals
Open Section
VCP11700: The Mitigation Framework
VCP11710: Mitigation Framework: What is the Mitigation Framework
VCP11720: Mitigation Framework: Where to go for advice
VCP11730: Mitigation Framework: Comparison between mitigation and reasonable excuse
VCP11740: Mitigation Framework: Why and when we should mitigate a penalty
VCP11750: Mitigation Framework: Simple examples of mitigation
[3.233.239.102]
3.233.239.102
