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.
| VCP10110 | Who is this guidance for |
| VCP10120 | How to use this guidance |
| VCP10130 | What are civil penalties |
| VCP10140 | Where to go for advice |
| VCP10150 | Freedom of Information |
| VCP10160 | The Human Rights Act |