VCP10450 - Belated Notification Penalty: Calculation of a penalty: contents

1. VCP10451

   What is Relevant VAT
2. VCP10452

   Allowable deductions from Relevant VAT
3. VCP10453

   Effective date of registration is corrected to an earlier date
4. VCP10454

   Where HMRC become 'fully aware' of liability to registered
5. VCP10455

   Penalty rates
6. VCP10456

   Supplementary assessments of penalty rates
7. VCP10457

   Calculation of a penalty assessment