CH94800 - Penalties for VAT and Excise Wrongdoing: Calculating the penalty: Reducing the penalty: Maximum and minimum penalty percentages

These tables show the maximum and minimum penalty percentages for each wrongdoing, CH91200, depending on

• the type of wrongdoing, CH93050, and
• whether the disclosure is unprompted or prompted, CH94650.

Unprompted disclosure

	Supply of product knowing it will be misused	Other VAT & Excise wrongdoing
	Deliberate and concealed	Deliberate	Non-Deliberate and no reasonable excuse (this does not apply to Landfill Tax wrongdoing)
Maximum penalty	100%	100%	70%	30%
Minimum penalty	30%	30%	20%	10%

Prompted disclosure

	Supply of product knowing it will be misused	Other VAT & Excise wrongdoing
	Deliberate and concealed	Deliberate	Non-Deliberate and no reasonable excuse (this does not apply to Landfill Tax wrongdoing)
Maximum penalty	100%	100%	70%	30%
Minimum penalty	50%	50%	35%	20%

FA08/SCH41/PARA6B

FA08/SCH41/PARA6C
FA08/SCH41/PARA13
FA18/SCH12