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Contents

Official guidance

VAT Civil Penalties

VCP10930 · Discretion, reasonable excuse and mitigation

Find in this level

VCP10931 · Discretion
VCP10932 · Amending a penalty using form VAT 651
VCP10933 · Reasonable excuse
VCP10934 · Mitigation

Discretion, reasonable excuse and mitigation
Discretion, reasonable excuse and mitigation: Mitigation

VCP10934 | Discretion, reasonable excuse and mitigation: Mitigation

From HM Revenue & Customs · VAT Civil Penalties

Mitigation is not allowed for this penalty.