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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: EC Sales penalty letter

Dear Sir / Madam

EC Sales Lists: Civil Penalty

An EC Sales List Penalty Liability Notice was issued to you on…………………. (insert date) in relation to non receipt ofyour EC Sales List for the quarter.

According to our records the EC Sales List for the quarter………………………., due on ………….You are therefore liable for a civil penalty of £………, as detailed on the enclosed form VAT291: Civil Penalty Due.

There will be additional penalties, without further notices being served, whenever we do not receive an EC Sales List from you by the due date. This will continue until 12 months have elapsed without default. I refer to the Penalty Liability Notice issued to you on……………

If you disagree with the imposition of this penalty you can request that the decision be reconsidered by this office, or you have the right of appeal to an independent VAT and Duties Tribunal. If you wish to request reconsideration by this office, you should do so, in writing, within thirty days of the date of this letter.

Yours Faithfully

Banking Operations Manager