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Guidance

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

This factsheet tells you about the penalties HMRC may charge you for a VAT, Excise or Landfill Tax wrongdoing.

Updates to this page

From:
HM Revenue & Customs
Published:
9 April 2010
Last updated:
20 March 2026
Show all updates

  1. The factsheet has been updated to include Vaping products and to amend wording.

  2. The factsheet has been updated with amendments to the penalty wording.

  3. The factsheet has been updated for customers who need extra support.

  4. Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.

  5. English and Welsh updates to existing an factsheet.

  6. Factsheet updated to include new legislation which restricts the penalty for the timing of the disclosure.

  7. Compliance checks series factsheet updated under heading 'When we won’t charge you a penalty for a wrongdoing' to show criteria for reasonable excuse for the wrongdoing.

  8. An update to the existing factsheet.

  9. New factsheet has been published.

  10. First published.

Documents

Penalties for VAT, Excise and Landfill Tax wrongdoings — CC/FS12

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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.

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