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VAT late filing penalties not charged

VAT penalties

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I've filed the last 4 returns on time, but client has paid them all a few months late, all of them around £10K. He just got a letter saying they would be checking the current one is paid on time, but not been sent a surcharge liability peirod letter or received any penalty. Have they changed to the new points system now, or any idea what's happening ? 

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By Les Howard
05th Jul 2019 13:53

The new points system is not in force.
But, where HMRC have failed to send a SLN (warning notice) that is a condition of the Default Surcharge , so perhaps you can argue that the penalty is not valid.

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