CH90000 - Penalties for VAT and excise wrongdoing: contents

This section of the Compliance Handbook gives technical guidance on penalties for VAT and excise wrongdoing

1. CH90100

   Overview
2. CH91000

   In what circumstances is a penalty payable: contents
3. CH93000

   Types of wrongdoing: contents
4. CH94000

   Calculating the penalty: contents
5. CH96000

   How to process a penalty: contents
6. CH97000

   Appeals against a penalty: contents
7. CH98000

   Other penalty issues: contents