VCP11713 - Mitigation Framework: What is the Mitigation Framework: What penalties can be mitigated

Mitigation is currently available for the following VAT civil penalties:

• Misdeclarations - Sections 63 and 64 of the VAT Act 1994.
• Failure to notify a liability to be registered - Section 67 VAT Act 1994.
• Failure to notify and pay VAT on new means of transport - Section 67 VAT Act 1994.
• Failure to notify and pay VAT on goods subject to excise duty - Section 67 VAT Act 1994.
• Failure to notify use of a notifiable scheme (tax avoidance) - Schedule 11A para. 10. VAT Act 1994
• Unauthorised issue of a tax invoice - Section 67 VAT Act 1994.
• Failure to comply with investment gold record keeping requirements - Section 69A VAT Act 1994.