Jump to Content
Jump to Main Navigation
More
Subscribe
How to use this site
BPRO
Menu
Home
All Content
Cases
Commentary
Legislation
Precedents
News
My Content
(1)
Recently viewed
(1)
VAT Civil Penalties : ...
My Searches
(0)
Print
Save
Cite
Email
Share
Print
Save
Cite
Email
Share
Show Less
Restricted access
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
Expand All
Collapse All
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
[3.229.118.253]
3.229.118.253
