Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Civil Penalties

VCP11740 · Mitigation Framework: Why and when we should mitigate a penalty

  • VCP11741 · Why we should mitigate
  • VCP11742 · When we should mitigate
  • VCP11743 · How much mitigation to allow
  • VCP11744 · Record keeping
  • VCP11745 · Deciding on level of mitigation
  • VCP11746 · How the infringement occurred
  • VCP11747 · Degree of co-operation in disclosing and quantifying arrears (Belated Notification)
  • VCP11748 · Degree of co-operation in identifying and quantifying errors and other factors (misdeclarations)
  1. Mitigation Framework: Why and when we should mitigate a penalty
  2. Mitigation Framework: Why and when we should mitigate a penalty: Deciding on level of mitigation

VCP11745 | Mitigation Framework: Why and when we should mitigate a penalty: Deciding on level of mitigation

From HM Revenue & Customs · VAT Civil Penalties

Percentage guidelines

The percentages contained within this framework are not fixed amounts only guidelines. Theterm “up to” usually means the maximum amount allowed, therefore where it allowsup to 50% there isn’t necessarily a straight entitlement to 50%, there may be areason for allowing only 40%.

PreviousNext
PrivacyTerms