VATCEP5060 - Assessment and Notification of VAT Civil Evasion Penalty: Notification of a Section 61 Penalty to a Named Officer

In the case where there is evidence to show the conduct giving rise to the penalty is attributable to the dishonesty of a Named Officer and is to be apportioned, whether wholly or in part, the Company must be notified of the penalty liability under section 60, in addition to a separate notification of the apportionment under section 61.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

The penalty assessment for such individuals will therefore be issued in the form of a letter which will include a demand for the amount liable.

Steps to be followed once the criteria to apportion the civil evasion penalty have been met:

• Notify the incorporated company of the section 60 penalty by the standard Notification of Civil Evasion Penalty letter. (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 
• Assess and notify the incorporated company of the apportionment to the Named Officer(s) under section 61 by the s61 letter to company.(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• Contact the (This text has been withheld because of exemptions in the Freedom of Information Act 2000). Ensure you have;
• Details of the party to be penalised
• The amount of the penalty and
• Any associated VRN’s to hand.

• Prepare two hardcopies of the civil evasion penalty s61 letter to the Named Officer (This text has been withheld because of exemptions in the Freedom of Information Act 2000), incorporating the reference number you have been given in the header of both letters (i.e. ‘Our Reference’). Mark one clearly ++ REMITTANCE ADVICE++
• Email a copy of the penalty letter to (This text has been withheld because of exemptions in the Freedom of Information Act 2000)using the subject of ‘PN160 Penalty’.
• Send both hard copies to the trader.