VCP11051 | Reviews and appeals: Review of inaccuracies in EC Sales Statements

If the trader asks for a penalty to be reviewed, you should carefully consider the facts of the case to make sure that

• A material inaccuracy has been correctly identified.

• The Penalty Liability Notice (PLN) has been correctly issued and still exists.

• Discretion and reasonable excuse have been considered.

• The penalty calculation is correct.

• The assessment has been made within the legal time limits.

Generally the trader should be asked to say why they disagree with the penalty.

If a reasonable excuse is accepted you should remove the penalty using form VAT651.

Further guidance on reviews and appeals can be found in the Appeals Reviews and Tribunals Guidance (ARTG)