Acquisitions, failure to notify

Appearance at hearing essential to establish defence

Assessment of penalty

Breaches of walking possession agreements

Change in law, relaxed approach following

Combined events amounting to

Data-gathering powers: penalties for failure to comply

Default surcharge

Accounting difficulties

Ambiguity of surcharge liability notice

Business trip

Change of address

Change of company name

Change of return date/mistaken belief account in credit

Cheque returned by bank because of error

Company credit card used by managing director for personal expenditure

Computer problems

Customers late payment

Direction, compliance

Dishonoured cheque

Exhaustion caused by excessive work

Fire and subsequent insurance claim

Generally

Government department failing to pay bills/misled by commissioners

Illness

Insolvency/liquidation of major clients

Instalment payments, verification of figures

Insufficient funds

Misinterpretation of concession

Misunderstandings

Non-receipt of return

Non-receipt of surcharge liability notice

Office move

Payment by credit transfer

Payments on account

Postal problems

Reasonable excuse proved for part of period

Reliance on another

Removal of books by officers

Repayment trader's reliance on deleted passage from notice

Retention of documents by commissioners

Return mislaid

Return sent with post-dated cheque

Return withheld, control visit to agree adjustments

Service of surcharge liability notice

Skilled clerical staff, difficulty in obtaining

Staff changes

Statute-barred excuses

Strike by commissioners' staff

Temporary de-registration

Time-to-pay agreement

Words and figures on cheque different

EC sales statement, failure to submit

Failure to make returns

Failure to notify and certain wrongdoing

Failure to pay VAT

Failure to submit EU sales list and statistical declarations

Generally

Guidance for online filers

Improper issue of invoice

Information and inspection powers, daily default penalties

Insufficient funds

– see also Insufficient funds

Generally

Internal review

Late claims

Late filing of online return

Late registration penalty

Barrister

Change in status, minimum limit exceeded

Complexity of law

Documents sent to wrong office

Form VAT 1 sent but not received

Generally

Genuine mistake

Ignorance of incorporation procedures

Ignorance of law

Ignorance of technical procedure

Letters requesting registration not acknowledged

Misled by advice

Mistaken belief of time in which to register

Misunderstanding of employment status

Official error and delay

Pressure of work

Reliance on another

Liability to a penalty

Material default

Meaning

Misdeclaration penalty

Bad debt refunds

Clerical errors

Complex area of law

Computer problems

Conduct of reasonable businessman or businesswoman

Defective work by accountants

Generally

HMRC's failure to carry out good administration

Imports

Inducement payments, new leases

No VAT invoice

Non-commercial organisations

Pressure of work and illness

Professional advice

Question of fact

Zero-rating

Notifiable avoidance scheme, failure to notify use of

Reasonable care v reasonable excuse

Registration, failure to notify

Reliance on another to perform task

Reliance on professional advice

Senior accounting officers (SAO)

Senior accounting officers, non-compliance

Serious misdeclaration

Claim made in wrong period

Compensating overclaim of input tax

Complexity of issues

Computer problems

Employee's error

Fee notes and invoices, distinction

Generally

Ignorance of law

Illness

Incorrect advice

Reliance on another

Staff problems

Time of supply of continuous services

Unfamiliar with buildings contracts and special rules

Statute-barred excuses

Tax agents dishonest conduct

Unauthorised issue of invoices