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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Penalties for Failure to Notify: In what circumstances is a penalty payable: What is a relevant period or tax period

Penalties are chargeable for a relevant period or tax period. The following links will provide more information about what is the relevant period or tax period for each situation.

Annual obligation to notify

Where there is an annual obligation to notify, see CH71280, a penalty is charged for each tax period for which there has been a failure. You must consider each tax period individually to determine whether or not the person has failed to meet their obligation. A tax period is

  • a year of assessment, or
  • an accounting period.

Liability to register for VAT

Where there is an obligation to notify liability to be registered for VAT, the penalty is charged for the relevant period. This period runs from

  • the date on which the person should have been registered, to
  • the day before

    • the person notified us of their liability to be registered, or
    • we otherwise became aware that the obligation should have been met, if the person does not notify us.

Notification of a material change in the nature of supplies

Where the person should have notified us of a material change in the nature of supplies made by a person exempted from registration for VAT, the relevant period runs from

  • the date of the change or alteration concerned, to
  • the day before

    • the person notified us or the relevant change or alteration, or
    • we otherwise became aware of the change or alteration, if the person does not notify us.

Liability to register for IPT, AL, CCL, LFT, APD

Where a person is required to register for the purposes of insurance premium tax, aggregates levy, climate change levy, landfill tax or air passenger duty the relevant period runs from

  • the date on which the person should have been registered, to
  • the day before

    • the person notified us of their liability to be registered, or
    • we otherwise became aware that the obligation should have been met, if the person does not notify us.

Liability to register or obtain a licence for other taxes

For failures to register or obtain a licence relating to other taxes or duties the penalty period is the period over which any tax or duty is unpaid as a result of the failure.

Acquisition of goods from another EU member state

For failures to give notification of the acquisition of goods from another EU member state the penalty period is the period over which any tax or duty is unpaid as a result of the failure.