VCP11172 - Breach of VAT Regulatory Provisions: Calculation and notification of a penalty: Notification of a penalty

Penalties should be assessed using form VAT 291. You should make sure that the inclusive default dates correspond to the number of default days. After the assessment has been checked
 

  • The local office copy of form VAT 291 should be sent to the pre-input seat for processing via VALID.
  • The trader's copy of form VAT 291 should be sent to the trader with a reply paid envelope to VCU, and
  • A penalty letter should accompany the trader's copy of the VAT 291.

A copy of the penalty letter should be captured on the Electronic Folder together with a copy of form VAT 291.


Authorisation and countersignature

The penalty assessment should be authorised and countersigned at the appropriate level using the same authority limits that are used for the VAT 291 penalty assessment form.This should include cases where a decision has been made not to assess or if the penalty is withdrawn.

Note: For guidance on what content you should include in Penalty assessment letters see VCP11156.

Retired Systems

For information about retired VAT systems go to VCP10140