Offence classification
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VA94007 - VAT - acquired goods / services on which VAT evaded
Important
This page shows classification data from the Active CJS Offence Index. It is not sentencing advice and does not predict what will happen in an individual case.
CJS category CS Class S Custody No PNC Yes
Classification details
- Offence code
- VA94007
- Offence title
- VAT - acquired goods / services on which VAT evaded
- Legislation
- Contrary to section 72(10) of the Value Added Tax Act 1994.
- CJS category code
- CS
- Offence class
- S
- Custodial indicator
- No
- Recordable on PNC
- Yes
- Offence start date
- 01-Jan-21
- Blocked for use
- No
- XHB indicator
- No
Source data
Source: Active CJS Offence Index, June 2026. Source row: 8137.