This Practice Note outlines variable monetary penalties (VMP), a type of civil sanction, under the Regulatory Enforcement and Sanctions Act 2008 (RESA 2008), which can be used instead of prosecution. This Practice Note considers the standard of proof required before imposing a VMP, whether any maximum VMP cap applies, how VMPs are calculated, the procedure for imposing a VMPs, such as service of a notice of intent, the recipient’s right to make representations and objections, use of third party undertakings, final notice, appeals, relief against criminal conviction, enforcement costs recovery notices and information on what the income from VMPs is used for.