VCP10100 - Introduction


This guidance brings together information and advice about all civil penalty and interest measures available or likely to be encountered. The guidance will help you to decide in what circumstances a civil penalty is appropriate.

It also covers circumstances in which HMRC is liable to a penalty i.e. payment of repayment supplement.

VCP10110Who is this guidance for
VCP10120How to use this guidance
VCP10130What are civil penalties
VCP10140Where to go for advice
VCP10150Freedom of Information
VCP10160The Human Rights Act