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Contents

Official guidance
VAT Fraud

VATF45130 · Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances

  • VATF45140 · Penalty for transactions connected with VAT fraud
  • VATF45150 · When is a penalty chargeable
  • VATF45160 · Commencement date
  • VATF45170 · Interaction with other penalties and sanctions
  • VATF45180 · Calculating the penalty
  • VATF45190 · Mitigation and calculation
  • VATF45200 · Company officer liability
  • VATF45131 · Application of penalties when using the Kittel or Mecsek principle
  • VATF45132 · Raising a penalty when the assessment is out of time
  1. Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: contents
  2. Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: raising a penalty when the assessment is out of time

VATF45132 | Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: raising a penalty when the assessment is out of time

From HM Revenue & Customs · VAT Fraud

Page Archived - guidance replace by VATF45320

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