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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements: Self-billing: Draft Notice for tax understated on self-billed documents

(referred to in VATREC15071)


THIS NOTICE has been issued by HM Revenue & Customs using their authority under section 29 of the Value Added Tax Act 1994.

The document(s) provided by you that are mentioned in the Schedule attached to this Notice purport to be invoices in respect of taxable supplies of goods or services made to you by other taxable persons. The documents understate the Value Added Tax chargeable on the supplies by £ .

By their authority under section 29 of the Value Added Tax Act 1994, HM Revenue & Customs hereby give notice that they have elected for all purposes that the Value Added Tax underdeclared shall be regarded as due from you and not your suppliers.

Please pay the sum of £ within 21 days of the date of this letter.

A copy of this notice has been sent to the following persons who were your suppliers.*


*IMPORTANT: Separate copies of this letter should be sent to each supplier involved. Each copy should show only the name of the supplier to whom it is addressed, and not those of any others.