Compliance checks: penalties for VAT and excise wrongdoing — CC/FS12
This factsheet tells you about the penalties HMRC may charge you for a VAT, Excise or Landfill Tax wrongdoing.
Documents
Details
This factsheet provides details on:
- reasons HMRC may charge you for a VAT, excise or Landfill Tax wrongdoing
- how HMRC calculate the penalties for wrongdoing
- penalty reductions available based on disclosure
- what to do if you disagree with a penalty
Factsheets are for guidance only and reflect the HMRC position at the time of writing.
Updates to this page
Last updated 1 April 2022 + show all updates
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The factsheet has been updated with amendments to the penalty wording.
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The factsheet has been updated for customers who need extra support.
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Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.
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English and Welsh updates to existing an factsheet.
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Factsheet updated to include new legislation which restricts the penalty for the timing of the disclosure.
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Compliance checks series factsheet updated under heading 'When we won’t charge you a penalty for a wrongdoing' to show criteria for reasonable excuse for the wrongdoing.
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An update to the existing factsheet.
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New factsheet has been published.
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First published.