VCP10806 - Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Weekly report on form D2211

Please note: VAT Misdeclaration Penalty has been replaced by the Schedule 24 inaccuracy penalty for all accounting periods where the return period commences on or after 01/04/2008 and the due date is on or after 01/04/2009. Misdeclaration penalty will still apply where the due date is before 01/04/2009.

Please see the Compliance Handbook CH80000 Penalties for Inaccuracies for further details.

»Ê¹ÚÌåÓýapp weekly report (D2211) of traders and periods in breach of the objective tests provides basic trader details and summarises all the periods for which a penalty is to be considered.

A second copy of the weekly report (D2223) is provided for the Grade 7 for management control purposes.

If no traders breach the objective tests D2211 and D2223 will be nil reports.

If you do not receive a D2211 you should raise an incident via the IT help desk.

Duplicate D2211 reports can be obtained within 6 weeks of the production of the original D2211 report.