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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.3 Penalties /Criminal penalties relating to VAT / V5.336I Criminal penalties for concealing or destroying documents required under the promoters of tax avoidance schemes (POTAS) regime

V5.336I Criminal penalties for concealing or destroying documents required under the promoters of tax avoidance schemes (POTAS) regime

Part V5 Compliance, enforcement and appeals

Under the promoters of tax avoidance schemes (POTAS) regime, if a person conceals or destroys documents they could be subject to either a criminal penalty¹ or a civil penalty².

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V4.421 Smoking cessation products

V3.133 Tax point—receipt of a payment

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

Manchester and Salford Hospital Saturday Fund v C & E Comrs

V23.102 Drinks that are liable to SDIL

V21.122 The main supplies

V3.105A Examples of composite or single supplies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

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

V3.158 Value—price discounts and rebates

V1.299 What is a charity for VAT purposes?

V5.136A Time limit for making a VAT assessment—categories of assessment

V5.159 Disclosure of VAT under/overdeclarations

V5.159BA Claims for VAT repayment—unjust enrichment

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V2.110 Partnerships and deemed partnerships

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

V2.131 Transfer of VAT registration following a TOGC

VAT 1614A Notification of an option to tax – Option to tax land and property