VCP10110 – Introduction: Who is this guidance for

This guidance is the main reference material for people in HMRC who may have to deal with the implementation and review of VAT Civil Penalties and repayment supplement.

All HMRC procedures and work systems that administer VAT Civil Penalties are outlined in this guidance. The guidance will provide all HMRC managers and staff with guidelines relating to

• departmental rules, and
• general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and duties.

Civil Evasion Penalties are not covered in this guidance, see VCP10300.