Change of https://www.gov.uk/government/publications/compliance-checks-penalties-for-vat-and-excise-wrongdoing-ccfs12

Change description : 2026-03-20 00:30:00: The factsheet has been updated to include Vaping products and to amend wording. [Guidance and regulation]

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Guidance

Compliance checks: penalties for VAT and excise wrongdoing -— CC/FS12

This factsheet containstells informationyou about the penalties HMRC may charge you for a VATVAT, Excise or exciseLandfill Tax wrongdoing.

From:
HM Revenue & Customs
Published
9 April 2010
Last updated
120 AprilMarch 20222026 — See all updates

Documents

Compliance

Penalties checks: penalties for VATVAT, Excise and exciseLandfill wrongdoingTax -wrongdoings — CC/FS12

ODT

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Details

This factsheet provides details on:

  • reasons HMRC may charge you for a VAT, excise or Landfill Tax wrongdoing
  • how HMRC calculate the penalties for wrongdoing
  • penalty reductions available based on disclosure
  • what to do if you disagree with a penalty

Factsheets are for guidance only and reflect the HMRC position at the time of writing.

Updates to this page

Published 9 April 2010
Last updated 120 AprilMarch 2022 + show2026 href="#full-history">+ show all updates

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Update history

2026-03-20 00:30
The factsheet has been updated to include Vaping products and to amend wording.

2022-04-01 00:15
The factsheet has been updated with amendments to the penalty wording.