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  1. Home
HMRC internal manual

VAT Civil Penalties

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
17 February 2025 - See all updates
  1. Back to contents

VCP10700 - Misdeclaration penalty

  1. VCP10710
    Misdeclaration penalty: Why a penalty arises: contents
  2. VCP10720
    Misdeclaration penalty: Where to go for advice: contents
  3. VCP10730
    Misdeclaration penalty: misdeclaration penalty for large errors in a single VAT accounting period
  4. VCP10740
    Misdeclaration penalty for repeated errors: contents
  5. VCP10750
    Misdeclaration penalty: Factors that may affect the penalty: contents
  6. VCP10760
    Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: contents
  7. VCP10800
    Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: contents
  8. VCP10860
    Misdeclaration penalty: Reconsiderations and appeals: contents
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