CH94800 - Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Maximum and minimum penalty percentages
These tables show the maximum and minimum penalty percentages for each wrongdoing, CH91200, depending on
Unprompted disclosure
|
Supply of product knowing it will be misused |
Other VAT & Excise wrongdoing |
||
|---|---|---|---|---|
Deliberate and concealed |
Deliberate |
Non-Deliberate and no reasonable excuse (this does not apply to Landfill Tax wrongdoing) |
||
Maximum penalty |
100% |
100% |
70% |
30% |
Minimum penalty |
30% |
30% |
20% |
10% |
Prompted disclosure
|
Supply of product knowing it will be misused |
Other VAT & Excise wrongdoing |
||
|---|---|---|---|---|
Deliberate and concealed |
Deliberate |
Non-Deliberate and no reasonable excuse (this does not apply to Landfill Tax wrongdoing) |
||
Maximum penalty |
100% |
100% |
70% |
30% |
Minimum penalty |
50% |
50% |
35% |
20% |