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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.3 Penalties /Civil penalties relating to VAT / V5.302N Penalty for breach of record-keeping requirements imposed by directions

V5.302N Penalty for breach of record-keeping requirements imposed by directions

Part V5 Compliance, enforcement and appeals

VATA 1994, Sch 11, para 6A provides HMRC with power to issue a direction requiring a taxable person to keep such records as HMRC specifies in the direction.

Failure to keep records specified in a direction

A person

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V18.134 Registration of Lloyd's syndicates

V3.187 Place of supply of services—special rule—designated travel service

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V4.406 Fuel and power

V3.153 Value—subsidies

V3.512 Meaning of 'VAT invoice'

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V18.102 Location of risk

V21.128 Combined heat and power schemes

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

VAT 652 Voluntary disclosure of errors on VAT returns

275 Customs: export procedures

V16.881 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

VAT 1614G Certificate to disapply the option to tax: land sold to Housing Associations

V3.524 Construction industry authenticated receipt

VAT 769 Notification of Insolvency

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V2.127 VAT registration in the Isle of Man

V16.886 VAT—the VAT treatment of share registration services