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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
  2. VCP10700

VCP10800 - Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: contents

  1. VCP10801
    Rate of penalty and penalty base
  2. VCP10803
    Applying the penalty
  3. VCP10804
    Summary of the system for notifying the penalty
  4. VCP10805
    Penalty process seat
  5. VCP10806
    Weekly report on form D2211
  6. VCP10807
    Time limits for assessing the penalty
  7. VCP10808
    Double Jeopardy
  8. VCP10809
    Action at the penalty process seat
  9. VCP10810
    Notification of a new misdeclaration penalty
  10. VCP10811
    Notification of a withdrawn, reduced or increased penalty
  11. VCP10812
    New or increased penalty notification letter
  12. VCP10813
    Withdrawal or reduction of penalty notification letter
  13. VCP10814
    Form VAT 291 what to include
  14. VCP10816
    Form VAT 651 what to input
  15. VCP10820
    Assessment for divisional registrations
  16. VCP10821
    Action at coordinating local office
  17. VCP10822
    Summary sheet
  18. VCP10823
    Action to take on reciept of form D2211
  19. VCP10830
    Penalty assessments for transfer of going concern
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