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 |
| Maximum penalty |
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| Minimum penalty |
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Prompted disclosure
| |
Supply of product knowing it will be misused |
Other VAT & Excise wrongdoing |
|
|
Deliberate and concealed |
Deliberate |
Non-Deliberate and no reasonable excuse |
| Maximum penalty |
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|
| Minimum penalty |
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FA08/SCH41/PARA6B
FA08/SCH41/PARA6C
FA08/SCH41/PARA13
