CH93300 | Penalties for VAT and Excise Wrongdoing: Types of wrongdoing: Non-deliberate

From HM Revenue & Customs · Compliance Handbook

A non-deliberate wrongdoing is one that is neither

deliberate and concealed, see CH93100, nor
deliberate, see CH93200.

If a wrongdoing is non-deliberate and the person does not have a reasonable excuse (see CH92000+), the person will be liable to a penalty for a VAT or excise wrongdoing. They will not however be liable to a penalty for a non-deliberate Landfill Tax wrongdoing, see CH91800.

There is no behaviour type in FA08/SCH41 which is the equivalent to an inaccuracy despite taking reasonable care in FA07/SCH24, other than for Landfill Tax wrongdoings, see above.