HMRC Guidance: Remove penalty points you’ve received after submitting your VAT Return late

If you’ve reached the maximum points allowed, find out how to remove them and avoid a further £200 penalty. Check when individual penalty points expire.

Contents

1. If you’ve not reached the penalty point threshold
2. Remove all penalty points if you’re at the threshold
3. Complete a period of compliance (condition A)
4. Submit all outstanding returns (condition B)
5. Example of removing points (quarterly returns)

Source gov.uk