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Contents

Official guidance
Compliance Handbook

CH91000 · Penalties for VAT and Excise wrongdoing: In what circumstances is a penalty payable

  • CH91050 · Introduction
  • CH91100 · Commencement date
  • CH91200 · When is a penalty chargeable
  • CH91250 · Who is a person
  • CH91300 · What periods are penalties charged for
  • CH91350 · Unauthorised issue of an invoice showing or including VAT
  • CH91400 · Putting a product to use that attracts higher duty
  • CH91450 · Supplying a product for use that attracts higher duty
  • CH91500 · Table of relevant excise provisions
  • CH91550 · Handling goods subject to unpaid excise duty
  • CH91600 · Handling goods subject to unpaid excise duty - Examples
  • CH91800 · Landfill Tax - knowingly making, causing, or permitting a disposal of material at an unauthorised waste site
  • CH92000 · Reasonable excuse
  • CH91150 · Schedule 41 Finance Act 2008
  1. Penalties for VAT and Excise wrongdoing: In what circumstances is a penalty payable: contents
  2. Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse

CH92000 | Penalties for VAT and Excise Wrongdoing: in what circumstances is a penalty payable: reasonable excuse

From HM Revenue & Customs · Compliance Handbook

For guidance on Reasonable Excuse, see CH160000.

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