VCP10951 - Calculation and notification of the penalty: EC Sales List submitted but Penalty Liability Notice still exists

Your Ref ……………………………………………………………..

Our ref: (Insert VAT Registration number)

Date …………….

Dear Sir / Madam

EC SALES LISTS

Thank you for your EC Sales list for the # calendar quarter/ month/ year* …………………. e.g. 06/02 (01/04/06 to 30/06/06)

As you have remedied your default within the time limit specified in the Penalty Liability Notice issued *………………………. a penalty will not be imposed on this occasion. However, I would remind you that you remain liable to penalties until a period of 12 months has elapsed without a default.

Yours faithfully

Officer of HM Revenue and Customs

*insert as appropriate

delete as appropriate