CH99250 - Penalties for VAT and Excise Wrongdoing: Other penalty issues: Interaction with other penalties: Double jeopardy
We cannot charge a penalty for a VAT or excise wrongdoing if the person has been convicted of a criminal offence in respect of the wrongdoing.
Where in a routine compliance check there is
- a VAT or excise wrongdoing, and
- evidence that meets the criteria for submitting the case to the Evasion Management Team (EMT), see CH290100.
You should refer the case to the EMT, see CH290200, even if it has already been seen by them. If the case is returned to you to complete the check you may consider imposing penalties for the wrongdoing.