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HMRC internal manual

VAT Civil Penalties

Calculation and notification of a penalty: Calculation of a penalty

If the trader submits yet another EC Sales List (ESL) containing a material inaccuracy (i.e. the 3rd list containing a material inaccuracy) within a period of 2 years beginning with the day after the service of the Penalty Liability Notice (PLN), they will be liable to a penalty.

The penalty is £100 and only relates to this 3rd list containing an inaccuracy.