Skip to content

The BoEVAT Remedy

What is the BoEVAT Remedy?

The BoEVAT Remedy is lawful and therefore legal remedy against charges for unsolicited goods or services i.e. demands for payment you receive for goods or services that you haven't asked or contracted for. This includes all Penalty Charge Notices (PCNs) and any additional charges added to contracts for which you had no prior agreement.

Local government, quasi-government agencies, police and even the courts themselves are no exception to this because they are bound by the same laws as everyone else.

BoEVAT places the burden of proof rightly back onto the accuser.

What's in a Name?

We call this the BoEVAT Remedy because it employs the Bills of Exchange Act and VAT.

It all started when I suggested my brother should ask for a proper invoice according to the Bills of Exchange Act when he was dealing with a penalty charge from PCN bandits on behalf of a friend.

I was already aware that PCNs are not fines.

My brother took it one step further and demanded that they also account for VAT.

The VAT angle is a gift in this case because it brings HM Revenue & Customs (HMRC) into the argument on your side. VAT is administered and collected by HMRC.

You are effectively standing-in or subrogating for HMRC when you require an invoice on which VAT is accounted for.

Nobody wants to get on the wrong side of HMRC!

My brother cleverly formulated his response into a Notice of Rejection of Invalid Invoice.

Bingo, he received no further demands!

We have formulated a response using two legal Notices which has met with considerable success:

  •  BoEVAT Remedy Notice One is used as the initial response to their PCN or demand.
  •  BoEVAT Remedy Notice Two is the response to any responses from the PCN bandits which do not comply with the requirements of your Notice One.

Both Notices are available in multiple formats on our Downloads page.


Never communicate with the PCN issuing companies or the courts electronically. Only communicate in writing and only under 'Signed For' delivery.

Pre-Action Protocol for Debt Claims

The Pre-Action Protocol for Debt Claims is made by the Master of the Rolls as Head of Civil Justice. The Protocol came into force on 1 October 2017.

This Protocol applies to any business (including sole traders and public bodies) claiming payment of a debt from an individual (including a sole trader).

The Claimant has to send you a Pre-Action Protocol Reply Form to complete and return within 30 days before the courts will hear their claim.

The Claimant also has to respond to any requirements for copies of documents, such as the (alleged) Contract and the Invoice; again within 30 days, or provide a good reason why they haven't.

We have formulated a response to this which is available on our Downloads page.

Form TE9

Local town and county councils are rather fond of this method, as are some other PCN bandits.

You receive a Form TE9 Witness statement - unpaid penalty charge (Parking) from the Northampton County Court Business Centre, which you need to complete and return within the time stated.

The case may also be referred back to the Traffic Tribunal by the Council.

We have formulated responses to this which are available on our Downloads page.

You can use Form TE9 to respond to Form TE3, it says so on the form. You don't even have to use their forms at all, but you need to respond or you will be railroaded.

Is it Safe?

The BoEVAT Remedy is perfectly legal and above board. You are well within your rights to send a Notice of Rejection of Invalid Invoice and demand a proper bill or invoice under the Bills of Exchange Act 1882, and to withhold payment until such a bill or invoice has been received, checked and accepted by you.

No invoice = no debt = no obligation to pay.

All other arguments are void until the debt has been established by the issue of a wet-ink-signed invoice. The person signing the invoice is doing so under full penalty of perjury, under full commercial liability.

The invoice must bear the title 'Invoice' and bear a legible wet-ink signature of a subrogating officer of the billing company, and it must account for any VAT liability, according to HMRC rules.

Where a company is not VAT registered or is exempt from VAT, this must be clearly stated on the invoice.

It is about you accounting for VAT, not just them!

All too often you are presented with just a Statement, which is not a proper invoice, and usually has either no signature or just an illegible squiggle - because no officer of the company will risk putting their name to it!

If you pay a Statement then more fool you!

Where any monetary charge is made, there should be a either an order from you or there must be a contract in place, and you are within your rights to demand a proper invoice signed in wet ink and under full penalty of perjury.

If they then continue making demands from you without issuing you with a proper invoice or bill, they are not only in contravention of the Bills of Exchange Act 1882 and probably committing VAT fraud, but they are inciting you to do the same.

In every case be sure to send the Notices by 'Signed For' delivery.

Do not pay them anything without receiving a wet-ink-signed Invoice after you have sent Notice One, as it could be argued that you are committing VAT fraud yourself if you do.

BoEVAT is not a 'legal loophole' it is a dirty great noose that the PCN bandits have tied around their own necks.

The only limitations are those bounded by natural law and your ingenuity, imagination and integrity.

Next >>>