Calculation and notification of the penalty: Penalty Liability Notice reminder letter B
Your ref .
Our ref: (Insert VAT Registration number)
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.
Officer of HM Revenue and Customs
*insert as appropriate