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Beta This part of GOV.UK is being rebuilt � find out what beta means

  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. VCP10900

VCP10940 - Calculation and notification of the penalty

  1. VCP10941
    What to do when a trader fails to submit EC Sales List
  2. VCP10942
    Initial action
  3. VCP10943
    Calculation of the penalty
  4. VCP10944
    Penalty rates
  5. VCP10945
    Issuing a Penalty Liability Notice
  6. VCP10946
    Notifying the penalty using Form VAT 291
  7. VCP10947
    Time limits
  8. VCP10948
    Caseworker action flowchart
  9. VCP10949
    Case clearance codes D print 1238
  10. VCP10950
    Penalty Liability Notice
  11. VCP10951
    EC Sales List submitted but Penalty Liability Notice still exists
  12. VCP10952
    Penalty Liability Notice reminder letter A
  13. VCP10953
    Penalty Liability Notice reminder letter B
  14. VCP10955
    EC Sales penalty letter
  15. VCP10956
    Tick Box letter
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