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HMRC internal manual

VAT Civil Penalties

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
13 October 2025 - See all updates

VCP10760 - Misdeclaration penalty: Discretion, reasonable excuse, and mitigation: contents

  1. VCP10761
    Exclusions and general considerations for reasonable excuse
  2. VCP10762
    Size of the trader
  3. VCP10763
    Period of registration
  4. VCP10764
    Types and size of error
  5. VCP10765
    Clerical or innocent error
  6. VCP10766
    Compassionate grounds
  7. VCP10767
    Pressure of work
  8. VCP10768
    Complex liability
  9. VCP10769
    Computer error
  10. VCP10770
    Change of tax periods
  11. VCP10771
    Unacceptable or no evidence to deduct input tax
  12. VCP10772
    Unauthorised cash accounting
  13. VCP10773
    Imports
  14. VCP10774
    Hire purchase
  15. VCP10775
    Self-billing
  16. VCP10776
    Output tax declared to soon
  17. VCP10777
    Proportionality
  18. VCP10778
    Lack of funds
  19. VCP10779
    Underdeclaration would have been corrected in the next return
  20. VCP10780
    Nil Net Tax
  21. VCP10781
    Period of grace should be applied retrospectively
  22. VCP10782
    Ignorance of the law
  23. VCP10783
    Reliance on third party
  24. VCP10784
    No overall tax loss
  25. VCP10785
    Misdirection
  26. VCP10786
    Misunderstanding
  27. VCP10787
    Deregistered traders
  28. VCP10789
    Change of legal entity
  29. VCP10790
    New registration
  30. VCP10791
    Charities and non profit making bodies
  31. VCP10792
    Self supply charge - development leases
  32. VCP10793
    Mitigation factors to consider
  33. VCP10794
    General principles of mitigation
  34. VCP10795
    Grounds for mitigation
  35. VCP10796
    Excluded reasons for mitigation
  36. VCP10797
    Determining the amount of mitigation
  37. VCP10798
    Useful indicators when determining mitigation
  38. VCP10799
    Using discretion, is there any reason for us not to charge a penalty