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HMRC internal manual

Compliance Handbook

Penalties for Failure to Notify: In what circumstances is a penalty payable: When is a penalty chargeable

A penalty is chargeable if a person, see CH71180, fails to notify us, see CH71220, by the appropriate deadline

  • that they are chargeable to tax for any tax year or accounting period where we have not given them a notice to make a return, or
  • that they are liable to register for a particular tax, or
  • of a specified change in circumstances for a particular tax, or
  • that they intend to carry out certain taxable activities.

CH71300 lists the relevant obligations that must be satisfied.

We cannot charge a penalty if the person had a reasonable excuse for not notifying us at the appropriate time, provided that they did so without unreasonable delay after the excuse had ended, see CH71500.