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Official guidance
VAT Civil Penalties

VCP11340 · Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty

  • VCP11341 · When should a penalty be imposed
  • VCP11342 · Who should be penalised
  • VCP11343 · Calculating the penalty
  • VCP11344 · Assessing the penalty
  • VCP11345 · The penalty assessment letter
  1. Incorrect certificates to zero-rating and lower rate supplies
  2. Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty: Contents

VCP11340 | Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty: Contents

From HM Revenue & Customs · VAT Civil Penalties

Contents5 entries

  1. VCP11341Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty: When should a penalty be imposed
  2. VCP11342Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty: Who should be penalised
  3. VCP11343Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty: Calculating the penalty
  4. VCP11344Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty: Assessing the penalty
  5. VCP11345Incorrect certificates to zero-rating and lower rate supplies: Calculation and notification of a penalty: The penalty assessment letter
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