CH71160 - 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.