SolvedVCP10822 | Misdeclaration penalty: Calculation and notification of a misdeclaration penalty: Summary sheet
From HM Revenue & Customs · VAT Civil Penalties
Please note: VAT Misdeclaration Penalty has been replaced by the Schedule 24 inaccuracy penalty for all accounting periods where the return period commences on or after 01/04/2008 and the due date is on or after 01/04/2009. Misdeclaration penalty will still apply where the due date is before 01/04/2009.
Please see the Compliance Handbook CH80000 Penalties for Inaccuracies for further details.
Penalty summary sheet
| Action | Period Ref. | Period Ref. | Period Ref. | |||
|---|---|---|---|---|---|---|
| Amount of penalty and date notified | Current penalty balance for period | Amount of penalty and date notified | Current penalty balance for period | Amount of penalty and date notified | Current penalty balance for period | |
| Original notification | ||||||
| Increased / Decreased | ||||||
| Increased / Decreased | ||||||
| Increased / Decreased | ||||||
| Increased / Decreased |