VAT returns and accounting compliance

This notice provides an overview of the VAT treatment of insolvent businesses and the procedures that must be followed by insolvency practitioners (office holders). This...

This guidance note provides details of the listed schemes which need to be disclosed to HMRC This note should be read in conjunction with the Anti avoidance introduction...

This document should be used in conjunction with this Checklist when either undertaking a VAT review or completing the VAT return Business may also wish to undertake an...

This guidance note provides an overview of the correct procedure that should be adopted by a business that discovers it has made an error in respect of its VAT accounting...

This guidance note provides an overview of the procedure followed by HMRC where they consider that a tax agent has acted dishonestly.BackgroundCH180000; FA 2012, Sch 38;...

IntroductionThis guidance note provides an overview of the VAT civil evasion penalty which could be imposed on a taxpayer. CEP1050It is important to note that revised...

This guidance note provides an overview of the penalties that could be imposed upon a person who breaches to comply with a requirement imposed under one of the following...

This guidance note should be read in conjunction with the Overview of the three penalties introduced from 1 April 2010 guidance note.BackgroundHMRC has the discretion to...

This guidance note provides an overview of the procedure that HMRC should follow when it receives a repayment VAT return. Notice 700/58 ; De Voil V5.191 (subscription...

BackgroundUnlike the concepts of 'reasonable care' and 'careless mistakes', 'deliberate but not concealed' and 'deliberate and concealed' inaccuracies determine the level...