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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

    Summary

    Guidance on civil penalty and interest measures available or likely to be encountered

    Contents

    1. VCP10100
      Introduction: contents
    2. VCP10300
      Civil Evasion: contents
    3. VCP10370
      Belated Notification Penalty: contents
    4. VCP10500
      Default Surcharge
    5. VCP10600
      Repayment supplement
    6. VCP10700
      Misdeclaration penalties: Contents
    7. VCP10890
      Default Interest: Contents
    8. VCP10900
      Failure to submit EC sales statements: Contents
    9. VCP11000
      Inaccuracies In EC sales statements: Contents
    10. VCP11100
      Breach of VAT Regulatory Provisions: Contents page
    11. VCP11200
      Unauthorised issue of tax invoices: Contents
    12. VCP11300
      Incorrect certificates for zero rating and lower rate supplies: Contents
    13. VCP11400
      New Means Of Transport (NMT): Contents
    14. VCP11500
      Breaches of Walking Possession agreements: Contents
    15. VCP11600
      Insurance Premium Tax (IPT): Contents page
    16. VCP11700
      The Mitigation Framework: Contents

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