is an unauthorised person, and

issues an invoice showing an amount as being value added tax or as including an amount attributable to value added tax.

a person registered under VATA 1994,

a body corporate treated for the purposes of section 43 of that Act as a member of a group,

a person treated as a taxable person under regulations under section 46(4) of that Act,

a person authorised to issue an invoice under regulations under paragraph 2(12) of Schedule 11 to that Act, or

a person acting on behalf of the Crown.

for the purposes of any provision made under subsection (3) of section 54 of VATA 1994 shows an amount as included in the consideration for any supply, and

either fails to comply with the requirements of any regulations under that section or is issued by a person who is not for the time being authorised to do so for the purposes of that section,

after the excise duty point for any goods which are chargeable with a duty of excise, P acquires possession of the goods or is concerned in carrying, removing, depositing, keeping or otherwise dealing with the goods, and

at the time when P acquires possession of the goods or is so concerned, a payment of duty on the goods is outstanding and has not been deferred.

after a charge to soft drinks industry levy has arisen in respect of chargeable soft drinks, P acquires possession of them or is concerned with carrying, removing, depositing, keeping or otherwise dealing with them, and

at the time when P acquires possession of the chargeable soft drinks or is so concerned, a payment of soft drinks industry levy in respect of the chargeable soft drinks is due or payable and has not been paid.

“deliberate and concealed” if the failure is deliberate and P makes arrangements to conceal the situation giving rise to the obligation, and

“deliberate but not concealed” if the failure is deliberate but P does not make arrangements to conceal the situation giving rise to the obligation.

“deliberate and concealed” if it is done deliberately and P makes arrangements to conceal it, and

“deliberate but not concealed” if it is done deliberately but P does not make arrangements to conceal it.

“deliberate and concealed” if it is done deliberately and P makes arrangements to conceal it, and

“deliberate but not concealed” if it is done deliberately but P does not make arrangements to conceal it.

“deliberate and concealed” if it is done deliberately and P makes arrangements to conceal it, and

“deliberate but not concealed” if it is done deliberately but P does not make arrangements to conceal it.

for a deliberate and concealed failure, 100% of the potential lost revenue,

for a deliberate but not concealed failure, 70% of the potential lost revenue, and

for any other case, 30% of the potential lost revenue.

for a deliberate and concealed failure, 150% of the potential lost revenue,

for a deliberate but not concealed failure, 105% of the potential lost revenue, and

for any other case, 45% of the potential lost revenue.

for a deliberate and concealed failure, 200% of the potential lost revenue,

for a deliberate but not concealed failure, 140% of the potential lost revenue, and

for any other case, 60% of the potential lost revenue.

it involves a domestic matter, or

it involves an offshore matter F30or an offshore transfer,

the territory in question is a category 2 territory, and

the tax at stake is income tax or capital gains tax.

it involves an offshore matter F31or an offshore transfer,

the territory in question is a category 3 territory, and

the tax at stake is income tax or capital gains tax.

income arising from a source in a territory outside the UK,

assets situated or held in a territory outside the UK,

activities carried on wholly or mainly in a territory outside the UK, or

anything having effect as if it were income, assets or activities of a kind described above.

it does not involve an offshore matter,

it is deliberate (whether or not concealed) and results in a potential loss of revenue,

the tax at stake is income tax or capital gains tax, and

the applicable condition in paragraph 6AA is satisfied.

it is to be treated for the purposes of this Schedule as if it were separate failures, one in each relevant category according to the matters F34or transfers that it involves, and

the potential lost revenue in respect of each separate failure is taken to be such share of the potential lost revenue in respect of the single failure (see paragraphs 7 and 11) as is just and reasonable.

paragraph 21A of Schedule 24 to FA 2007 (classification of territories) has effect, but

an order under that paragraph does not apply to relevant obligations that are to be complied with by a date before the date on which the order comes into force.

is received in a territory outside the UK, or

is transferred before the calculation date to a territory outside the UK.

are received in a territory outside the UK, or

are transferred before the calculation date to a territory outside the UK.

for a deliberate and concealed act or failure, 100% of the potential lost revenue, and

for a deliberate but not concealed act or failure, 70% of the potential lost revenue.

where the period specified in subsection (1C)(b)(ii) of that section applies and ends after the relevant date, unpaid at the end of that period, or

in any other case, unpaid on the relevant date.

31 January following the tax year, or

if, after that date, HMRC refund a payment on account in respect of the tax year to P, the day after the refund is issued.

a charge to diverted profits tax had been imposed on P on the taxable diverted profits arising to P for the accounting period, and

that tax was required to be paid before the end of that period of 6 months.

in relation to a failure to comply with paragraph 14(2) or (3) of Schedule 1 to VATA 1994 F72... or paragraph 7(2) or (3) of Schedule 3A to that Act, the period beginning on the date of the change or alteration concerned and ending on the date on which HMRC received notification of, or otherwise became fully aware of, that change or alteration, and

in relation to a failure to comply with an obligation under any other provision, the period beginning on the date with effect from which P is required in accordance with that provision to be registered and ending on the date on which HMRC received notification of, or otherwise became fully aware of, P's liability to be registered.

beginning with the date with effect from which P is required in accordance with that section to be registered or (as the case may be) from which the Commissioners may register P under that section, and

ending with the day on which HMRC received notification of, or otherwise became fully aware of, P's liability to be registered or (as the case may be) the Commissioners' power to register P.

beginning on the date with effect from which P is required in accordance with that provision to be registered, and

ending on the date on which HMRC received notification of, or otherwise became fully aware of, P's liability to be registered.

a failure to comply with a relevant obligation,

the making of an unauthorised issue of an invoice showing VAT,

the doing of an act which enables HMRC to assess an amount of duty as due under a relevant excise provision or supplying a product knowing that it will be used in a way which enables HMRC to assess an amount as duty due from another person under a relevant excise provision, or

acquiring possession of, or being concerned in dealing with, goods the payment of duty on which is outstanding and has not been deferred F59or (as the case may be) chargeable soft drinks in respect of which a payment of soft drinks industry levy is due and payable and has not been paid.

under paragraph 1 where P discloses a relevant failure that involves a domestic matter, and

under paragraphs 2 to 4 where P discloses a relevant act or failure.

a relevant failure that involves a domestic matter,

a non-deliberate relevant failure that involves an offshore matter, or

a relevant act or failure giving rise to a penalty under any of paragraphs 2 to 4.

telling HMRC about it,

giving HMRC reasonable help in quantifying the tax unpaid by reason of it, and

allowing HMRC access to records for the purpose of checking how much tax is so unpaid.

a deliberate relevant failure (whether concealed or not) that involves an offshore matter, or

a relevant failure that involves an offshore transfer.

telling HMRC about it,

giving HMRC reasonable help in quantifying the tax unpaid by reason of it,

allowing HMRC access to records for the purpose of checking how much tax is so unpaid, and

providing HMRC with additional information.

is “unprompted” if made at a time when the person making it has no reason to believe that HMRC have discovered or are about to discover the relevant act or failure, and

otherwise, is “prompted”.

for a prompted disclosure, in column 2 of the Table, and

for an unprompted disclosure, in column 3 of the Table.

otherwise, the case B minimum applies.

for a prompted disclosure, in column 2 of the Table, and

for an unprompted disclosure, in column 3 of the Table.

the case A minimum applies if HMRC becomes aware of the failure less than 12 months after the time when the tax first becomes unpaid by reason of the failure;

otherwise, the case B minimum applies.

ability to pay, or

the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment by another.

staying a penalty, and

agreeing a compromise in relation to proceedings for a penalty.

assess the penalty,

notify P, and

state in the notice the period in respect of which the penalty is assessed.

shall be treated for procedural purposes in the same way as an assessment to tax (except in respect of a matter expressly provided for by this Act),

may be enforced as if it were an assessment to tax, and

may be combined with an assessment to tax.

the end of the appeal period for the assessment of tax unpaid by reason of the relevant act or failure in respect of which the penalty is imposed, or

if there is no such assessment, the date on which the amount of tax unpaid by reason of the relevant act or failure is ascertained.

an appeal could be brought, or

an appeal that has been brought has not been determined or withdrawn.

so as to require P to pay a penalty before an appeal against the assessment of the penalty is determined, or

in respect of any other matter expressly provided for by this Act.

affirm HMRC's decision, or

substitute for HMRC's decision another decision that HMRC had power to make.

to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or

to a different extent, but only if the F2tribunal thinks that HMRC's decision in respect of the application of paragraph 14 was flawed.

an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,

where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the relevant act or failure, and

where P had a reasonable excuse for the relevant act or failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the relevant act or failure is remedied without unreasonable delay after the excuse ceased.

a director (including a shadow director within the meaning of section 251 of the Companies Act 2006 (c. 46)), F12...

a manager, and

a secretary.

a director,

a manager,

a secretary, and

any other person managing or purporting to manage any of the company's affairs.

paragraph 14 applies to the specified portion as to a penalty,

the officer must pay the specified portion before the end of the period of 30 days beginning with the day on which the notice is given,

paragraph 16(3) to (5) and (7) apply as if the notice were an assessment of a penalty,

a further notice may be given in respect of a portion of any additional amount assessed in a supplementary assessment in respect of the penalty under paragraph 16(6),

paragraphs 17 to 19 apply as if HMRC had decided that a penalty of the amount of the specified portion is payable by the officer, and

paragraph 23 applies as if the officer were liable to a penalty.