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HMRC internal manual

VAT Civil Penalties

New Means of Transport: Reconsiderations and appeals: Appeals and review process

Please note: the Section 67 VATA 1994 penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 Finance Act 2008.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. 

Appeals and reconsiderations are dealt with by the

VAT Appeals Team
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If asked to reconsider the imposition of a penalty, or when it becomes known that a formal appeal has been lodged, the facts are to be reviewed.

You should make sure that

  • the calculation is correct, and
  • discretion, reasonable excuse and mitigation, see VCP11440, have been considered.

The individual should be asked to provide details of any reasonable excuse or mitigating circumstances before any case is heard before the VAT and Duties Tribunal.