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v1

latestOpenAPI 3.0.32026-07-13833259.3 KB
organisations

Retrieve VAT penalties

Retrieves details of all the penalties that have been applied to a VAT account. Twenty-four months' worth of penalty information will be returned.

Test data

<p>Scenario simulations using Gov-Test-Scenario headers are only available in sandbox environment.</p> <table> <thead> <tr> <th>Header Value (Gov-Test-Scenario)</th> <th>Scenario</th> </tr> </thead> <tbody> <tr> <td><p>DEFAULT</p></td> <td><p>The default scenario which has multiple penalties in the last 2 years.</p></td> </tr> <tr> <td><p>NO_PENALTIES</p></td> <td><p>The scenario where there are no penalties in the last 2 years.</p></td> </tr> <tr> <td><p>LATE_SUBMISSION</p></td> <td><p>The scenario where there is a single late submission penalty in the last 2 years.</p></td> </tr> <tr> <td><p>LATE_PAYMENT</p></td> <td><p>The scenario where there is a single late payment penalty in the last 2 years.</p></td> </tr> <tr> <td><p>MULTIPLE_PENALTIES</p></td> <td><p>The scenario where there is a single late submission penalty and a single late payment penalty in the last 2 years.</p></td> </tr> <tr> <td><p>MULTIPLE_LATE_PAYMENT_PENALTIES</p></td> <td><p>The scenario where there are multiple late payment penalties in the last 2 years.</p></td> </tr> <tr> <td><p>MULTIPLE_LATE_SUBMISSION_PENALTIES</p></td> <td><p>The scenario where there are multiple late submission penalties in the last 2 years.</p></td> </tr> <tr> <td><p>MULTIPLE_INACTIVE_LATE_SUBMISSION_PENALTIES</p></td> <td><p>The scenario where there are multiple inactive late submission penalties in the last 2 years.</p></td> </tr> <tr> <td><p>THRESHOLD_LATE_SUBMISSION_PENALTIES</p></td> <td><p>The scenario where the number of penalties meets the penalty point threshold and the first charge has been generated.</p></td> </tr> <tr> <td><p>CHARGE_LATE_SUBMISSION_PENALTIES</p></td> <td><p>The scenario where the number of penalties exceeds the penalty point threshold and a second charge has been generated.</p></td> </tr> </tbody> </table>
get/organisations/vat/{vrn}/penalties

Path parameters

vrnstring required
Example:123456789

VAT registration number. <br> A nine-digit number.

Headers

Gov-Test-Scenariostring
Example:-

Only in sandbox environment. See Test Data table for all header values.

Response

Example response

{
  "totalisations": {
    "lateSubmissionPenaltyTotalValue": 200,
    "penalisedPrincipalTotal": 4286.55,
    "latePaymentPenaltyPostedTotal": 171.46,
    "latePaymentPenaltyEstimateTotal": 171.46
  },
  "lateSubmissionPenalty": {
    "summary": {
      "activePenaltyPoints": 1,
      "inactivePenaltyPoints": 4,
      "periodOfComplianceAchievement": "2023-04-01",
      "regimeThreshold": 6,
      "penaltyChargeAmount": 400
    },
    "details": [
      {
        "penaltyNumber": "12345678901234",
        "penaltyOrder": "01",
        "penaltyCategory": "point",
        "penaltyStatus": "active",
        "penaltyCreationDate": "2022-07-01",
        "penaltyExpiryDate": "2024-07-01",
        "expiryReason": "appeal",
        "communicationsDate": "2022-07-01",
        "lateSubmissions": [
          {
            "lateSubmissionID": "001",
            "taxReturnStatus": "Open",
            "taxPeriodStartDate": "2022-04-01",
            "taxPeriodEndDate": "2022-06-30",
            "taxPeriodDueDate": "2022-07-07",
            "returnReceiptDate": "2022-07-15"
          }
        ],
        "appealInformation": [
          {
            "appealStatus": "under-appeal",
            "appealLevel": "statutory-review"
          }
        ],
        "chargeReference": "XS198765432109",
        "chargeAmount": 200,
        "chargeOutstandingAmount": 103.12,
        "chargeDueDate": "2022-07-31"
      }
    ]
  },
  "latePaymentPenalty": {
    "details": [
      {
        "principalChargeReference": "XV123451234512",
        "penaltyCategory": "LPP1",
        "penaltyStatus": "accruing",
        "penaltyAmountAccruing": 400,
        "penaltyAmountPosted": 400,
        "penaltyAmountPaid": 100,
        "penaltyAmountOutstanding": 300,
        "latePaymentPenalty1LowerRateCalculationAmount": 3605.5,
        "latePaymentPenalty1LowerRatePercentage": 2,
        "latePaymentPenalty1HigherRateCalculationAmount": 10000,
        "latePaymentPenalty1HigherRatePercentage": 2,
        "latePaymentPenalty2Days": "14",
        "latePaymentPenalty2Percentage": 2,
        "penaltyChargeCreationDate": "2022-07-08",
        "communicationsDate": "2022-07-09",
        "penaltyChargeReference": "XP123456789012",
        "penaltyChargeDueDate": "2022-07-31",
        "appealInformation": [
          {
            "appealStatus": "under-appeal",
            "appealLevel": "statutory-review"
          }
        ],
        "principalChargeDocNumber": "123456789012",
        "principalChargeBillingFrom": "2024-01-01",
        "principalChargeBillingTo": "2024-03-31",
        "principalChargeDueDate": "2024-05-07",
        "principalChargeLatestClearing": "2024-07-31",
        "timeToPay": [
          {
            "timeToPayStartDate": "2024-07-06",
            "timeToPayEndDate": "2024-07-11"
          }
        ]
      }
    ]
  }
}