Updates: VAT Civil Penalties
2025
Misdeclaration penalty: Reconsiderations and appeals: Appeals
Last paragraph updated Solicitors office amended to HMRC Legal Group.
2023
2022
New text added to the page
Default Interest: How to deal with default interest
Two new paragraphs added at the top of the page
New entry for Reg 32A added to the table
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT: Civil Penalties - recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties Manual: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: recent changes
Page archived – Old legacy update page no longer required
VAT Civil Penalties: update index
Page archived – Old legacy update page no longer required
2021
Belated Notification Penalty: Issuing Penalty Assessments: Issuing a penalty assessment
VAT291 changed to VAT292 where-ever mentioned
Belated Notification Penalty: Issuing Penalty Assessments: Revision or adjustment of a penalty
VAT291 changed to VAT292 where-ever mentioned
VAT291 changed to VAT292 where-ever mentioned
VAT291 changed to VAT292 where-ever mentioned
VAT291 changed to VAT292 where-ever mentioned
VAT291 changed to VAT292 where-ever mentioned
VAT291 changed to VAT292 where-ever mentioned
Belated Notification Penalty: Belated Notification forms and letters: Letter 5
VAT291 changed to VAT291A where-ever mentioned
Mitigation Framework: Comparison between mitigation and reasonable excuse
New paragraph added to beginning of page
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2020
Introduction: where to go for advice
Guidance amended to remove reference to TALA
Belated Notification Penalty: Where to go for advice: The Specialist Technical Team
Guidance amended to remove reference to TALA
2017
Belated Notification Penalty: Where to go for advice: The Specialist Technical Team
'Central Policy' changed to 'Process Design & Excellence'. 'Tax Administration Advice (TAA)' changed to 'Tax Administration, Litigation and Advice (TALA)'. And address amended
2016
Default surcharge section removed and replaced by a new manual - VAT Default Surcharge Officer's Guide
Default Surcharge: Why a surcharge arises: What is a default surcharge
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Why a surcharge arises: The law supporting default surcharge
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Why a surcharge arises: How the default surcharge process works
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Why a surcharge arises
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: where to go for advice: Central Policy Tax Administration Advice (TAA) team
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Where to go for advice
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Discretion, reasonable excuse and mitigation: Discretion and mitigation
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Discretion, reasonable excuse and mitigation: What is reasonable excuse
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Discretion, reasonable excuse and mitigation: Insufficiency of funds
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Discretion, reasonable excuse and mitigation: Illness or loss of key personnel
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Discretion, reasonable excuse and mitigation: Error on cheque
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Discretion, reasonable excuse and mitigation
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Calculation and notification of the surcharge: Calculation of the surcharge
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Calculation and notification of the surcharge: Rates of surcharge
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Calculation and notification of the surcharge: The Surcharge Liability Period
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Calculation and notification of the surcharge
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Collection of the surcharge: Recovery of surcharge debts by Debt Management
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Collection of the surcharge: Business Payment Support Service
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Collection of the surcharge: Recording post dated cheques
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Collection of the surcharge: Recording, amending and deleting defaults
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Collection of the surcharge
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: reviews and response letters
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Circumstances in which a surcharge may be cancelled
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Appeals to a Tribunal
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: The principle of proportionality and the view of tribunals
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Illness or loss of key personnel information letter
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Insufficient funds letter
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Return or payment sent in time letter
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Greengate Furniture Ltd tax case
Page removed - replaced by new manual VAT Default Surcharge Officer's Guide (VDSOG)
Default Surcharge: Reviews and appeals: Contents
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