Default Surcharge: Discretion, reasonable excuse and mitigation: Trader states return or payment sent in time
Section 59(7)(a) and Section 59A(8)(a)(i) of the VAT Act 1994 allows traders to appeal against a surcharge.
You should take account of the following
- Does the trader have proof of posting or, for POA traders, evidence of when the bank payment transfer was initiated?
- Was the date of signature on the VAT return after due date?
- Disruption to the postal or banking services (if appropriate).