Chapter CH93050
Published date | 11 March 2016 |
Record Number | CH93050 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
If a person commits a VAT or excise wrongdoing, see CH91200, they will be liable to a penalty. See CH92000 if the person has a reasonable excuse for a non-deliberate VAT or excise wrongdoing.
If a person commits a Landfill Tax wrongdoing, they will not be liable to a penalty for a non-deliberate wrongdoing.
There are three types of wrongdoing.
A wrongdoing by a person may be
- deliberate and concealed if the failure is deliberate and arrangements were made to conceal it, see CH93100, or
- deliberate but not concealed if the failure is deliberate but no arrangements were made to conceal it, see CH93200, or
- non-deliberate, see CH93300.
Penalties for VAT and Excise wrongdoings are designed to address the behaviour that led to the wrongdoing.
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