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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

VCP11740 - Mitigation Framework: Why and when we should mitigate a penalty

  1. VCP11741
    Why we should mitigate
  2. VCP11742
    When we should mitigate
  3. VCP11743
    How much mitigation to allow
  4. VCP11744
    Record keeping
  5. VCP11745
    Deciding on level of mitigation
  6. VCP11746
    How the infringement occurred
  7. VCP11747
    Degree of co-operation in disclosing and quantifying arrears (Belated Notification)
  8. VCP11748
    Degree of co-operation in identifying and quantifying the error (misdeclarations)
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