Reviews and appeals: Review of inaccuracies in EC Sales Statements
If the trader asks for a penalty to be reviewed, you should carefully consider the facts of the case to make sure that
- A material inaccuracy has been correctly identified.
- The Penalty Liability Notice (PLN) has been correctly issued and still exists.
- Discretion and reasonable excuse have been considered.
- The penalty calculation is correct.
- The assessment has been made within the legal time limits.
Generally the trader should be asked to say why they disagree with the penalty.
If a reasonable excuse is accepted you should remove the penalty using form VAT651.
Further guidance on reviews and appeals can be found in the Appeals Reviews and Tribunals Guidance (ARTG)