VCP11310 | Incorrect certificates to zero-rating and lower rate supplies: Why a penalty arisesFrom HM Revenue & Customs · VAT Civil PenaltiesDetailsContents2 entriesVCP11311Incorrect certificates to zero-rating and lower rate supplies: Why a penalty arises: Penalty for incorrect issue of a certificateVCP11312Incorrect certificates to zero-rating and lower rate supplies: Why a penalty arises: The Law supporting the penaltyNext