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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
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Calculation and notification of the penalty: Penalty Liability Notice

Notes to assist with drafting of the Penalty Liability Notice (PLN)

Note 1: Insert the trader’s full name and address as per the details shown on VISION.

Note 2: Insert the trader’s VAT Registration number.

Note 3: Insert the EC Sales List period reference e.g. 07/04.

Note 4: Insert the period details e.g. 1 October 2007 to 31 December 2007.

Note 5: Insert the relevant date, 14 days.

Note 6: Insert the date of the day immediately following the date you have used at Note 5.