CH91100 - Penalties for VAT and Excise Wrongdoing: In what circumstances is a penalty payable: Commencement date
A new penalty system applies where a person
- makes an unauthorised issue of an invoice showing or including VAT, see CH91350, on or after 1 April 2010, or
- misuses a product, see CH91500, on or after 1 April 2010 that should attract a higher rate of excise duty, see CH91400, or
- supplies a product, see CH91500, on or after 1 April 2010 knowing that it will be misused for a purpose that should attract a higher excise duty, see CH91450, or
- handles goods subject to unpaid excise duty on or after 1 April 2010 , see CH91550.
We cannot charge a penalty if we are satisfied that the person
- has a reasonable excuse for a non-deliberate act, and
- if the excuse has ended, has remedied the act without unreasonable delay.
Further guidance is at CH92000.