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Contents

Official guidance
VAT Civil Penalties

VCP10940 · Calculation and notification of the penalty

  • VCP10941 · What to do when a trader fails to submit EC Sales List
  • VCP10942 · Initial action
  • VCP10943 · Calculation of the penalty
  • VCP10944 · Penalty rates
  • VCP10945 · Issuing a penalty Liability Notice
  • VCP10946 · Notifying the penalty using form VAT291
  • VCP10947 · Time limits
  • VCP10949 · Case clearance codes D print 1238
  • VCP10950 · Penalty Liability Notice
  • VCP10951 · EC Sales List submitted but Penalty Liability Notice still exists
  • VCP10952 · Penalty Liability Notice reminder letter A
  • VCP10953 · Penalty Liability Notice reminder letter B
  • VCP10955 · EC Sales penalty letter
  • VCP10956 · Tick Box Letter
  • VCP10948 · Caseworker action flowchart
  1. Calculation and notification of the penalty
  2. Calculation and notification of the penalty: Penalty Liability Notice

VCP10950 | Calculation and notification of the penalty: Penalty Liability Notice

From HM Revenue & Customs · VAT Civil Penalties

Notes to assist with drafting of the Penalty Liability Notice (PLN)

Note 1: Insert the trader’s full name and address as per the details shown on VISION.

Note 2: Insert the trader’s VAT Registration number.

Note 3: Insert the EC Sales List period reference e.g. 07/04.

Note 4: Insert the period details e.g. 1 October 2007 to 31 December 2007.

Note 5: Insert the relevant date, 14 days.

Note 6: Insert the date of the day immediately following the date you have used at Note 5.

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