VCP11164 - Breach of VAT Regulatory Provisions: Action to take with Regulatory Penalties: Breach of Regulatory Provisions Letter 5

If you are issuing a penalty assessment letter including the option to issue a further warning under Section 69 (1)(a) or (g) it should include the following text

Assessment under Section 76 VAT Act 1994 바카라 사이트“ breach of regulatory provisions

Dear

Name of trader -바카라 사이트“-바카라 사이트“-바카라 사이트“-바카라 사이트“-바카라 사이트“-바카라 사이트“-바카라 사이트“-바카라 사이트“-바카라 사이트”- VAT Registration number

It has come to our attention that you have not complied with the requirement to (*).

You are now liable to a penalty under Section 69 of the VAT Act 1994.

The penalty is £5 each day the failure continues if there has been no previous breach of this regulatory requirement in the 2 year period prior to the beginning of your failure to comply with the regulatory requirement. The daily penalty is, however, £10 per day if there has been a previous breach within the 2 year period and £15 per day if there has been more than one breach within the 2 year period and for subsequent breaches within the 2 year period. The penalty is raised up to a maximum limit of 100 days for each period of failure and will be the greater of the sum of the daily penalties or £50.

I enclose a notice of assessment (form VAT 291).

You would continue to be liable for further periods of failure if you fail to comply with XX * on a future occasion.

Yours faithfully

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