SCHEDULES
SCHEDULE 41Penalties: failure to notify and certain VAT and excise wrongdoing
Degrees of culpability
I15
1
A failure by P to comply with a relevant obligation is—
a
“deliberate and concealed” if the failure is deliberate and P makes arrangements to conceal the situation giving rise to the obligation, and
b
“deliberate but not concealed” if the failure is deliberate but P does not make arrangements to conceal the situation giving rise to the obligation.
2
The making by P of an unauthorised issue of an invoice showing VAT is—
a
“deliberate and concealed” if it is done deliberately and P makes arrangements to conceal it, and
b
“deliberate but not concealed” if it is done deliberately but P does not make arrangements to conceal it.
3
The doing by P of an act which enables HMRC to assess an amount of duty as due from P under a relevant excise provision is—
a
“deliberate and concealed” if it is done deliberately and P makes arrangements to conceal it, and
b
“deliberate but not concealed” if it is done deliberately but P does not make arrangements to conceal it.
4
P's acquiring possession of, or being concerned in dealing with, goods on which a payment of duty is outstanding and has not been deferred is—
a
“deliberate and concealed” if it is done deliberately and P makes arrangements to conceal it, and
b
“deliberate but not concealed” if it is done deliberately but P does not make arrangements to conceal it.