CH401125 | Charging penalties: introduction: penalties for failure to submit VAT returns and evidence of evasion - VATA94

Sch24, FA07 also provides for a non-behavioural penalty of a maximum of 30% for a failure to notify an under-assessment within 30 days, see CH81170.

Where it can be established that the failure to submit VAT returns amounted to dishonesty in order to evade tax, civil evasion penalties under Section 60 of the VAT Act 1994 should be charged, see CEP - Civil Evasion Penalties.