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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. VCP11200

VCP11260 - Unauthorised issue penalty: Calculation and notification of a penalty: contents

  1. VCP11261
    Determine tax as a debt to the crown
  2. VCP11262
    Determine the level of the penalty
  3. VCP11263
    Reason for not imposing a penalty
  4. VCP11264
    Notification of the penalty
  5. VCP11265
    Authorisation and countersignature of the penalty
  6. VCP11266
    Concessionary relief for VAT incurred by a supplier who is neither registered nor required to be registered
  7. VCP11267
    No relief on purchases letter
  8. VCP11268
    Relief on purchases allowed letter
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