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Hi Susan
If your client has been "good" by filing and paying their VAT liability on time over the last 12 month period, (12 months from the most recent default notice) then I would be argueing that there should be no penalty. But instead be put back in to the default surcharge period of another 12 months.
For your client to be charged 15% of the Vat penalty it indicates that he has been late paying or filing the Vat return 5 or 6 times (depending on the size of the business) since they entered the surcharge period.
If as you say they have paid on time and filed on time for longer than a 12 month period then, the penalty levied do seem to be too harsh.
I would be very surprised if any one would have a standard letter for such a thing, but if you do decide to appeal the address to write to is shown below.
Surcharge Appeals
Crownhill Court
Tailyour Road
Crownhill
Plymouth
PL6 5BZ
If it was me, I would be looking at saying that, you are aware that the client has had problems in the past and that is why you have come onboard and since sorted the clients affairs out, and this was just an unfortunate instance. It may be worth a try.
I'm not speaking from experience either.
On a side note; if you do have clients unable to pay the VAT liability on time, always get them to speak with the payment support team. Most of the time they are reasonable and will allow a time to pay arrangement. More importantly if they do allow you to pay late, it will not count towards you default period.
Hope this helps.
Carl Foster
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