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Official guidance
VAT Fraud

VATF45200 · Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: company officer liability

  • VATF45210 · Scope
  • VATF45220 · Engagement
  • VATF45230 · Amounts
  • VATF45240 · Mitigation
  • VATF45250 · Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: publication of details
  • VATF45270 · Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: assessment
  • VATF45280 · Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: when to assess
  • VATF45290 · Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: assessment time limits
  • VATF45300 · Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: appeal rights
  • VATF45310 · Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: processing the penalty
  • VATF45320 · 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
  1. Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: company officer liability: contents
  2. Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: appeal rights

VATF45300 | Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: appeal rights

From HM Revenue & Customs · VAT Fraud

A trader has the similar rights of objection, review and appeal against a penalty as they have against any VAT assessment or decision: ARTG3000 refers. Company officers have the same rights against liability notices.

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