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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.1 Returns, payments and repayments /Protecting the revenue / V5.181 VAT penalties, interest and surcharge

V5.181 VAT penalties, interest and surcharge

Part V5 Compliance, enforcement and appeals

V5.181 VAT penalties, interest and surcharge

Dishonest conduct in connection with VAT is punished by criminal and civil penalties. The criminal offences arising under VAT legislation, customs and excise legislation, criminal legislation and at common law are detailed in V5.336A–V5.336F.

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V4.266 Definitions—donated goods, advertising and medicinal products

V1.230G VAT and the principles of legal certainty and legitimate expectation

V5.137 Person to whom a VAT assessment must be notified

C & E Comrs v East Midlands Aggregates Ltd

VATA 1994 Sch 8

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V23.102 Drinks that are liable to SDIL

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

VAT 56 Application to change the representative member of a VAT group

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V3.524 Construction industry authenticated receipt

VAT 769 Notification of Insolvency

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V5.159BA Claims for VAT repayment—unjust enrichment

V5.241 Power of arrest

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

V2.110 Partnerships and deemed partnerships

V3.533 Margin scheme—the auctioneers' scheme

V17.136 Inward processing

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