SCHEDULE 41Penalties: failure to notify and certain VAT and excise wrongdoing
Degrees of culpability
5
(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.