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Official guidance
VAT Fulfilment House Due Diligence Scheme

FHDDS50000 · Penalties, sanctions and offences

  • FHDDS51000 · Penalties – policy
  • FHDDS51100 · Penalties – policy: law
  • FHDDS51200 · Penalties – policy: Criminal sanction
  • FHDDS51300 · Penalties – policy: Civil sanctions - behavioural penalties
  • FHDDS51400 · Penalties – policy: Trading without approval - overview
  • FHDDS51405 · Penalties – policy: Trading without approval - What is trading without approval?
  • FHDDS51410 · Penalties – policy: Trading without approval - When is a penalty chargeable for trading without approval?
  • FHDDS51415 · Penalties – policy: Trading without approval - types of penalty
  • FHDDS51420 · Penalties – policy: Trading without approval - deliberate and concealed
  • FHDDS51425 · Penalties – policy: Trading without approval - deliberate but not concealed
  • FHDDS51430 · Penalties – policy: Trading without approval - Non-deliberate trading without approval
  • FHDDS51435 · Penalties – policy: Trading without approval - onus of proof
  • FHDDS51440 · Penalties – policy: Trading without approval - level of proof
  • FHDDS51445 · Penalties – policy: Trading without approval - calculating the penalty - Introduction
  • FHDDS51450 · Penalties – policy: Trading without approval - before calculating the penalty
  • FHDDS51500 · Penalties – policy: Trading without approval - Standard maximum penalty
  • FHDDS51505 · Penalties – policy: Trading without approval - Reasonable excuse
  • FHDDS51510 · Penalties – policy: Trading without approval - Reduction for disclosure
  • FHDDS51515 · Penalties – policy: Trading without approval - Special reduction
  • FHDDS51520 · Penalties – policy: Trading without approval - Penalty reductions for disclosure
  • FHDDS51525 · Penalties – policy: Trading without approval - Unprompted and prompted disclosure
  • FHDDS51530 · Penalties – policy: Trading without approval - Determining unprompted or prompted disclosure
  • FHDDS51535 · Penalties – policy: Trading without approval - Examples of unprompted or prompted disclosure
  • FHDDS51540 · Penalties – policy: Trading without approval - Determining the quality of disclosure
  • FHDDS51545 · Penalties – policy: Trading without approval - Determining the quality of disclosure - examples
  • FHDDS51600 · Penalties – policy: Trading without approval - Calculating the penalty
  • FHDDS51605 · Penalties – policy: Trading without approval - Calculating the penalty - further example
  • FHDDS51700 · Penalties – policy: Trading without approval - Company and company officers - officer of a company liable to a penalty
  • FHDDS51705 · Penalties – policy: Trading without approval - Deliberate trading without approval attributable to an officer of the company
  • FHDDS51710 · Penalties – policy: Trading without approval - What is a company?
  • FHDDS51715 · Penalties – policy: Trading without approval - Who is a company officer?
  • FHDDS51720 · Penalties – policy: Trading without approval - Company and company officer penalties: personal gain
  • FHDDS51725 · Penalties – policy: Trading without approval - Insolvency or imminent insolvency
  • FHDDS51730 · Penalties – policy: Trading without approval - Amount of company officer's liability
  • FHDDS51735 · Penalties – policy: Trading without approval - Notice of liability
  • FHDDS51800 · Penalties – policy: special reduction
  • FHDDS51805 · Penalties – policy: special reductions - What is a special reduction?
  • FHDDS51810 · Penalties – policy: special reductions - When to refer to TALA
  • FHDDS51815 · Penalties – policy: special reductions - What are special circumstances?
  • FHDDS51820 · Penalties – policy: special reductions – Uncommon or exceptional
  • FHDDS51825 · Penalties – policy: special reductions - When special circumstances may exist
  • FHDDS51830 · Penalties – policy: special reductions - When special circumstances do not exist
  • FHDDS51835 · Penalties – policy: special reductions - Reviews and penalty appeals
  • FHDDS52005 · Penalties – policy: Penalties for late registration
  • FHDDS52110 · Penalties – policy: Penalties for breaches of FHDDS obligations
  • FHDDS52120 · Penalties – policy: Multiple or repeated contraventions
  • FHDDS52130 · Penalties – policy: Penalty assessment, notification and enforcement overview
  • FHDDS52140 · Penalties – policy: When you must tell the person of the penalty
  • FHDDS52160 · Penalties – policy: Forfeiture of goods
  1. Penalties, sanctions and offences: contents
  2. Penalties, sanctions and offences: penalties – policy: Penalty assessment, notification and enforcement overview

FHDDS52130 | Penalties, sanctions and offences: penalties – policy: Penalty assessment, notification and enforcement overview

From HM Revenue & Customs · VAT Fulfilment House Due Diligence Scheme

For guidance on issuing penalties refer to the FHDDS Standard Work Instructions (SWI).

Once a Person (P) has become liable to a penalty, we will send them a penalty assessment notice.

This will tell the person what they owe and when they must pay it. Payment is due within 30 days of the date the penalty is notified.

Before you issue the penalty assessment you must decide:

· the amount of the penalty

· which period(s) the penalty relates to.

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