V5.332 Classification of defaults

V5.332 Classification of defaults

The defaults, failures and breaches giving rise to civil penalties are set out in the following table—

DefaultFinance Bill 2019F(No 2)A 2017FA 2016FA 2014FA 2012FA 2011FA 2009FA 2008FA 2007VATA 1994Article
1Conduct involving dishonestys 97, Sch 24 (from 1.4.08)ss 60(1), 61 (to 31.3.08, with certain retentions after that date)V5.341 (to 31.3.08, with certain retentions after that date); V5.345 (from 1.4.08)
2Providing an incorrect certificates 62(1)V5.345 (from 1.4.08)
3Misdeclaration resulting in understatement or overclaims

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