Chapter CH93050

Published date11 March 2016
Record NumberCH93050
CourtHM Revenue & Customs
IssuerHM 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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