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HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
Updated
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Calculation and notification of the penalty: Penalty Liability Notice reminder letter A

Your ref…………………………………………….

Our ref: (Insert VAT Registration number)

Date …………….

Dear Sir / Madam

EC Sales Lists: Penalty Accrued Reminder

An EC Sales List Penalty Liability Notice was issued to you on*…………………., in relation to receipt of your EC Sales Listfor the # calendar quarter/ month/ year* …………………. e.g.06/02 (01/04/06 to 30/06/06).

According to our records this has still not been received.

I would draw your attention to the fact that this default has been accruing a penalty of£5 per day since *…………………….

*Furthermore our records show that the subsequent EC Sales List for the # calendarquarter/ month/ year* …………………, which should have beensubmitted by *………………, (insert due date) has also not beenreceived. A penalty of £10 per day, up to a maximum of 100 days, may therefore beaccruing in respect of this default from *………… (insert due date + 1)

Yours faithfully

Officer of HM Revenue and Customs

*insert as appropriate

delete as appropriate