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Contents

Official guidance

VAT Civil Penalties

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VCP10100 · Introduction
VCP10300 · Civil Evasion
VCP10370 · Belated Notification Penalty
VCP10500 · Default Surcharge
VCP10600 · Repayment supplement
VCP10700 · Misdeclaration penalty
VCP10890 · Default Interest
VCP10900 · Failure to submit EC Sales Statements
VCP11000 · Inaccuracies in EC Sales Statements
VCP11100 · Breach of VAT Regulatory Provisions
VCP11200 · Unauthorised issue penalty
VCP11300 · Incorrect certificates to zero-rating and lower rate supplies
VCP11400 · New Means of Transport
VCP11500 · Breach of Walking Possession Order
VCP11600 · Insurance Premium Tax
VCP11700 · Mitigation Framework
VCPUPDATE001 · VAT Civil Penalties: update index
VCPUPDATE090123 · VAT Civil Penalties: recent changes
VCPUPDATE100215 · VAT Civil Penalties: recent changes
VCPUPDATE101005 · VAT Civil Penalties: recent changes
VCPUPDATE101223 · VAT Civil Penalties: recent changes
VCPUPDATE110209 · VAT Civil Penalties: recent changes
VCPUPDATE110328 · VAT Civil Penalties: recent changes
VCPUPDATE130301 · VAT: Civil Penalties - recent changes
VCPUPDATE130524 · VAT Civil Penalties: recent changes
VCPUPDATE130723 · VAT Civil Penalties: recent changes
VCPUPDATE130903 · VAT Civil Penalties Manual: recent changes
VCPUPDATE140214 · VAT Civil Penalties: recent changes
VCPUPDATE140722 · VAT Civil Penalties: recent changes

VAT Civil Penalties
Default Surcharge

VCP10500 | Default Surcharge

From HM Revenue & Customs · VAT Civil Penalties

For guidance on VAT default surcharge, see the VAT Default Surcharge Officer’s Guide.