0161 883 2120

What is a VAT fine?

VAT fines are a VAT penalty that HMRC may impose if you fail to pay your VAT on time or fail to submit your VAT return on time. The amount of the VAT fine may depend on whether you have any previous history of VAT fines in the past 12 months.

Review a VAT fine or VAT penalty

If you have received a VAT surcharge notice or a VAT fine from HMRC, you may be wondering what your options are.

You may be eligible to have the surcharge waived or reduced if you can demonstrate that you had a reasonable excuse for the late payment or late submission of your VAT return.

We can help you review your VAT surcharge assessment and make a strong case to HMRC for a reduction or waiver of default surcharge.

We have a team of experienced VAT experts who have successfully challenged HMRC over default surcharges on behalf of businesses of all sizes.

How to challenge a default surcharge

If you have received a VAT surcharge notice, you have 30 days to appeal the decision. You can appeal by writing to HMRC or by submitting further information in an online appeal.

Your appeal should include the following information:

  • The date of the surcharge notice
  • The amount of the surcharge
  • The reason for the late payment or non-submission of your VAT return
  • Any evidence that you had a reasonable excuse for the late payment or non-submission of your VAT return

If HMRC upholds the surcharge, you can appeal to the First-tier Tribunal. You must appeal to the tax tribunal within 30 days of receiving HMRC’s decision.

How we can help challenge a Surcharge liability notice

We can help you review your VAT surcharge assessment and may be able to make a strong case to HMRC for a reduction or waiver.

We have a team of experienced VAT experts who have successfully challenged HMRC surcharges on behalf of businesses of all sizes.

We will start by reviewing your VAT surcharge assessment to understand the reasons for the late payment or non-submission of your VAT return. We will then advise you on your options for challenging the surcharge.

In some circumstances we may be able to obtain an extension to the 30 day period

If you decide to challenge the surcharge, we will prepare a detailed submission to HMRC on your behalf.

We will also represent you at any appeal hearing that may be necessary.

We understand that receiving a VAT surcharge notice can be a stressful experience. We are here to help you navigate the process and get the best possible outcome for your business.

 

Head off any VAT disputes and VAT fines with our VAT specialist advice services.

Our team of dedicated VAT experts are committed to helping businesses protect themselves against VAT fines and ensure compliance with VAT regulations.

VAT Consultant – Expert VAT Advice

Reasonable excuse for VAT fines

Some examples of reasonable excuses for the late submission of payment or late submission of your VAT return in the UK:

  • Certain consequences arising from the pandemic
  • Death of a close relative
  • Serious illness
  • Natural disaster
  • Technical problems with HMRC’s online services
  • Postal delays

If you have a reasonable excuse for the late payment or late submission of your VAT return, you can apply to HMRC for a reduction or waiver of VAT fines.

HMRC will consider each application on a case-by-case basis. If they decide that you have a reasonable excuse, they may reduce or waive the surcharge.

Find out more about our other expertise

Contact us today

If you have received a VAT surcharge notice, contact us today on 0161 883 2120 to discuss your options.

We will be happy to help you review your VAT fine.

 

Testimonials

“Fantastic news” on the favourable resolution of a potential £200,000 VAT assessment plus penalties and interest”

“Really impressive stuff” on agreeing with HMRC that a repayment of VAT of over £430,000 was due to our client.”