Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies

Search GOV.UK

Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Civil Penalties

Search this manual

VCP11610

Insurance Premium Tax: Why a penalty arises: contents
VCP11620

Insurance Premium Tax: Where to go for advice: contents
VCP11630

Insurance Premium Tax: Discretion, reasonable excuse and mitigation: contents
VCP11640

Insurance Premium Tax: Calculation and notification of a penalty: contents
VCP11660

Insurance Premium Tax: Reconsiderations and appeals: contents

Thank you for your feedback

Don’t include personal or financial information like your National Insurance number or credit card details.

This field is for robots only. Please leave blank

What were you doing?

What went wrong?

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).

All content is available under the Open Government Licence v3.0, except where otherwise stated