HMRC have advised the CIOT that HMRC will no longer include customer names and addresses when sending copy notices to agents regarding VAT penalties. This is being done because of GDPR concerns “raised by the agent community”.
The VAT registration number will be included on the notice, and this should enable agents to identify the client to whom the notice relates.
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
