VCP11260 - Unauthorised issue penalty: Calculation and notification of a penalty: contents

1. VCP11261

   Determine tax as a debt to the crown
2. VCP11262

   Determine the level of the penalty
3. VCP11263

   Reason for not imposing a penalty
4. VCP11264

   Notification of the penalty
5. VCP11265

   Authorisation and countersignature of the penalty
6. VCP11266

   Concessionary relief for VAT incurred by a supplier who is neither registered nor required to be registered
7. VCP11267

   No relief on purchases letter
8. VCP11268

   Relief on purchases allowed letter