Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
Updated
, see all updates

Calculation and notification of the penalty: Case clearance codes D print 1238

Codes Responses Interpretation
     
1 ESL now on VIES No further action required
2 Tick box response(s) 1, 2 and 3 ESL received locally
3 Tick box responses 4 and 5 Trader error VAT479 action taken
4 Tick box responses 6 Trader assessed (if VAT479 action only taken use code 3
5 Tick box responses 6 and 7 VAT100 Box 8 correct – ESL not required
6 6 Tick box letter issued but no response
7 7 PLN issued
8 8 Cleared with penalty