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  1. Home
HMRC internal manual

VAT Civil Penalties

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
23 January 2023 - See all updates
  1. Back to contents
  2. VCP11700

VCP11730 - Mitigation Framework: Comparison between mitigation and reasonable excuse

Please see the guidance in CH160000 for the most up-to-date guidance on reasonable excuse.

  1. VCP11731
    Reasonable excuse
  2. VCP11732
    Mitigation
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