| VCP10710 | Why a penalty arises |
| VCP10720 | Where to go for advice |
| VCP10730 | Misdeclaration penalty for large errors in a single VAT accounting period |
| VCP10740 | Misdeclaration penalty for repeated errors |
| VCP10750 | Factors that may affect the penalty |
| VCP10760 | Discretion, reasonable excuse and mitigation |
| VCP10800 | Calculation and notification of a misdeclaration penalty |
| VCP10860 | Reconsiderations and appeals |
