VCP10952 | Calculation and notification of the penalty: Penalty Liability Notice reminder letter A

Your ref .

Our ref: (Insert VAT Registration number)

Date .

Dear Sir / Madam

EC Sales Lists: Penalty Accrued Reminder

An EC Sales List Penalty Liability Notice was issued to you on* ., in relation to receipt of your EC Sales Listfor the # calendar quarter/ month/ year* . e.g.06/02 (01/04/06 to 30/06/06).

According to our records this has still not been received.

I would draw your attention to the fact that this default has been accruing a penalty of£5 per day since * .

*Furthermore our records show that the subsequent EC Sales List for the # calendarquarter/ month/ year* , which should have beensubmitted by * , (insert due date) has also not beenreceived. A penalty of £10 per day, up to a maximum of 100 days, may therefore beaccruing in respect of this default from * (insert due date + 1)

Yours faithfully

Officer of HM Revenue and Customs

*insert as appropriate

delete as appropriate