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HMRC internal manual

VAT Civil Penalties

From
HM Revenue & Customs
Updated
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New Means of Transport: Where to go for advice:Personal Transport Unit (PTU) Dover

Please note: the Section 67 VATA 1994 penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 Finance Act 2008. The Failure to Notify penalty applies to obligations to notify the acquisition of a new means of transport on or after 01/04/2010. The penalty under Section 67 VATA 1994 continues to apply where the obligation to notify the acquisition of a new means of transport occurs before 01/04/2010.

Please see the Compliance Handbook CH70000 for more information about the Failure to Notify penalty.

The PTU in Dover is responsible for day to day operations of the New Means of Transport (NMT)Scheme, and the penalty regime. The PTU can be contacted at the following address

Person Transport Unit
Freight Clearance Centre,
Lord Warden Square,
Western Docks
Dover
Kent
CT17 9DN