VATF45160 | Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: commencement date

The penalty at s69C applies to transactions taking place on or after 16 November 2017. For transactions taking place prior to this date you will need to consider penalties under Sch 24 FA 2007. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where relevant transactions took place in a VAT period which spans 16 November 2017, you will need to consider whether to charge both Sch 24 penalties and s69C penalties, or whether to charge Sch 24 penalties for the whole period ( {#}VATF45170).

If you decide to charge both types of penalty, you should if possible, allocate each separate transaction to the correct type of penalty, depending on whether or not it took place before 16 November 2017. If this is not possible for all transactions, then a pro rata allocation of the undated transactions may be reasonable.