Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Civil Penalties

VCP11040 · Calculation and notification of a penalty

  • VCP11041 · Material inaccuracies on EC Sales Lists
  • VCP11042 · Issuing a warning letter
  • VCP11043 · Issuing a Penalty Liability Notice
  • VCP11044 · Calculation of a penalty
  • VCP11045 · Applying the penalty
  • VCP11046 · Time limits
  1. Calculation and notification of a penalty
  2. Calculation and notification of a penalty: Time limits

VCP11046 | Calculation and notification of a penalty: Time limits

From HM Revenue & Customs · VAT Civil Penalties

A penalty must be assessed within 3 years of the event giving rise to the penalty, and it must be issued within 2 years from the time you have sufficient facts to show there has been an inaccuracy.

Previous
PrivacyTerms