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HMRC internal manual

VAT Civil Penalties

Breach of VAT Regulatory Provisions: Action to take with Regulatory Penalties: Breach of Regulatory Provisions Letter 3

If you are issuing a penalty assessment letter for a failure to preserve records by a registered trader, it should include the following text


Name of trader -–-–-–-–-–-–-— VAT registration number

It has come to our attention that you have not complied with the requirement to preserve records under paragraph 6 (3) of Schedule 11 to the VAT Act 1994.

You are now liable to a penalty of £500 under section 69 (2) of the VAT Act 1994 and I have made a penalty assessment under Section 76 VAT Act 1994 for this amount. I enclose a notice of assessment (form VAT 291).

Yours faithfully