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Contents

Official guidance
VAT Civil Penalties

VCP10900 · Failure to submit EC Sales Statements

  • VCP10910 · Why a penalty arises
  • VCP10920 · Where to go for advice
  • VCP10930 · Discretion, reasonable excuse and mitigation
  • VCP10940 · Calculation and notification of the penalty
  • VCP10960 · Reviews and appeals
  1. VAT Civil Penalties
  2. Failure to submit EC Sales Statements

VCP10900 | Failure to submit EC Sales Statements

From HM Revenue & Customs · VAT Civil Penalties

Contents5 entries

  1. VCP10910Why a penalty arises
  2. VCP10920Where to go for advice
  3. VCP10930Discretion, reasonable excuse and mitigation
  4. VCP10940Calculation and notification of the penalty
  5. VCP10960Reviews and appeals
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