Have you received a Personal Liability Notice under Section 69D VAT Act 1994 (“S69D”)?

25 October 2023

 

Section 69D VAT Act 1994 ("VATA") letters are often issued by HMRC when a company has been charged a penalty under section 69C VATA usually following a decision to deny input tax credits based on the knowledge principle of “knew or should have known”.  This is commonly known as a “Kittel” decision.

There are strict technical compliance obligations which HMRC has to meet before a penalty can be transferred. Often, these compliance obligations are overlooked or mis-interpreted making the decision to transfer a penalty to an officer of the company invalid.   

If you have received a Personal Liability Notice under S69D or your company has been charged a penalty under S69C, get in touch with us on 0121 445 6178 or email us at enquire@aspirepartnership.co.uk with a copy of HMRC’s correspondence for a free and without obligation consultation.   

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0121 445 6178
enquire@aspirepartnership.co.uk