Dear Taxpayer,

According to the records of HM Revenue & Customs, your company has committed irregularities in its tax affairs.

Details of the irregularity:

1. You failed to submit your tax return by the due date, in breach of paragraph 3 of Schedule 55 to the Finance Act 2009.
2. Following verification, this constitutes a serious case of non-compliance that is liable to a penalty.

We have therefore decided to impose a penalty of £5000 (five hundred pounds sterling) on your company.

You are required to pay the above penalty within 30 days of the date of this notice to avoid further interest or additional penalties.

How to pay:

• Log into your tax account on the GOV.UK website and make payment online (recommended method).
• If you wish to query or appeal, please contact us in writing within 30 days, quoting the reference number above.
• Official helpline: 0300 200 3310 (Monday to Friday, 08:00–18:00).

If you believe this penalty has been issued in error, you may appeal in accordance with HMRC procedures. An appeal does not automatically suspend payment of the penalty.

If you require further details of the irregularity, please download the document below: