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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 B

Your ref…………………………………………….

Our ref: (Insert VAT Registration number)

Date …………….

Dear Sir / Madam

EC Sales Lists: Penalty Liability Notice 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).

This ESL was received on *……………

However our records show that a subsequent EC Sales list for #…………….., e.g. 06/3(1 June 2006 to 30 September 2006) which should have been submitted by*………………, (insert due date) has not been received. A penaltyof £5 per day, up to a maximum of 100 days, has been accruing from*………… (insert due date + 1) in respect of this default.

Yours faithfully

Officer of HM Revenue and Customs

*insert as appropriate

delete as appropriate