VCP11300 - Incorrect certificates to zero-rating and lower rate supplies

1. VCP11310

   Incorrect certificates to zero-rating and lower rate supplies: Why a penalty arises
2. VCP11320

   Incorrect certificates to zero-rating and lower rate supplies: Where to go for advice
3. VCP11330

   Incorrect certificates to zero-rating and lower rate supplies: Discretion, reasonable excuse and mitigation
4. VCP11340

   Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty: Contents
5. VCP11350

   Reviews and appeals: Contents