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  1. Home
HMRC internal manual

Compliance Handbook

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents

CH90000 - Penalties for VAT and excise wrongdoing: contents

This section of the Compliance Handbook gives technical guidance on penalties for VAT and excise wrongdoing

  1. CH90100
    Overview
  2. CH91000
    In what circumstances is a penalty payable: contents
  3. CH93000
    Types of wrongdoing: contents
  4. CH94000
    Calculating the penalty: contents
  5. CH96000
    How to process a penalty: contents
  6. CH97000
    Appeals against a penalty: contents
  7. CH98000
    Other penalty issues: contents
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