VATF35520 - What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: failure to comply with the direction: failure to comply with the NoD

Failure to comply with a direction may render a taxable person liable to a penalty under section 69B of the VATA. Under section 69B(2) the penalty is £200 for each day of default up to a maximum of 30 days, commencing on the effective date as shown in the notice of direction.

When issuing a section 69B(2) letter (This content has been withheld because of exemptions in the Freedom of Information Act 2000) should be used.