SolvedVATF44300 | Basic interventions: Other interventions: Penalties
From HM Revenue & Customs · VAT Fraud
HMRC’s penalties regimes:
support taxable persons to get things right first time,
provide a deterrent to non-compliance by penalising non-compliers, and
encourage the non-compliant to return voluntarily to compliance.
When considering whether to impose a civil penalty you should read the following:
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)VATF84000(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
The issuing of penalties in relation to the application of the Kittel principle (VATF50000) is dealt with in VATF45131.
If you require further assistance on penalty issues:
| For technical queries | For operational queries |
| Email the Tax Administration Litigation and Advice team TALA | Refer to the Process guides |