Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Penalties for Failure to Notify: In what circumstances is a penalty payable: Relevant obligations

 

Tax Relevant obligation is to… Legislation Guidance
Income tax, capital gains tax and Class 4 NIC …give notice of liability to income tax or capital gains tax. TMA70/S7 EM4550
Corporation tax …give notice of chargeability to corporation tax. FA98/SCH18/PARA 2 EM4550
Value added tax …notify liability to be registered for VAT.    

… notify a material change in nature of supplies made by a person previously exempted from registration.

… notify a material alteration in the proportion of zero rated supplies made by a person previously exempted from registration. VATA94/SCH1/PARA5, 6, 7

VATA94/SCH1/PARA14(2)

VATA94/SCH1/PARA14(3) V1-28 Para 6.1 

V1-28 Para 6.6.4

         
  Value added tax …notify liability to be registered in respect of supplies from EU member states. VATA94/SCH2/PARA3 V1-28 Para 65.5
  Value added tax …notify liability to be registered in respect of acquisition from EU member states.    
…notify acquisition made by a person exempted from registration. VATA94/SCH3/PARA3
VATA94/SCH3/PARA8(2) V1-28 Para 66.7
V1-28 Para 6.6.4    
  Value added tax …notify liability to be registered in respect of disposal of assets for which a VAT repayment is claimed.

…notify a material change in nature of supplies made by a person previously exempted from registration

…notify a material alteration in the proportion of zero rated supplies made by a person previously exempted from registration VATA94/SCH3/PARA3 & 4 

VATA94/SCH3/PARA7(2) & (3)

  V1-28 Para 67.6

 

V1-28 Para 6.6.4        
  Value added tax …notify the acquisition of excise goods or a new means of transport from another EU member state (non-taxable persons). Regulations made under VATA94/SCH11/PARA2(4) VATNMT
  Insurance premium tax …register in respect of receipt of premiums in the course of taxable business.    
…notify intended receipt of premiums in the course of a taxable business. FA94/S53 (1) 

 
FA94/S53 (2) | IPT

     
  Insurance premium tax …register as a taxable intermediary.
…notify intention to charge taxable intermediary’s fees. FA94/SS53AA (1) 
FA94/S53AA (3) IPT  
  Aggregates levy …register in respect of carrying out of taxable activities.
…notify intention of carrying out taxable activities. FA01/S24 (2) 
FA01/SCH4/PARA1 AGL1200 
Notice AGL1 Para 9.4    
  Climate change levy …register in respect of taxable supplies.
…notify intention to make, or have made, taxable supply. FA2000/SCH6/PARA53
FA2000/SCH6/PARA55 CCLG3000  
  Landfill tax …register if carrying out of taxable activities.
…notify intention of carrying out taxable activities. FA96/S47 (2) 
FA2000/SCH6/PARA55 LFT10010      
  Air passenger duty …give notice of liability to register to operate chargeable aircraft. FA94/S33 (4) APD2100
  Alcohol liquor duties …be authorised and registered to obtain and use duty stamps. Regulations made under ALDA79/SCH2A/PARA4 HMDS2480
  Alcohol liquor duties …hold a licence to manufacture spirits.    

…register to brew beer.

…hold a licence to produce wine or made-wine.

…register to make cider. ALDA79/S12 (1) 

ALDA79/S47 (1) 

ALDA79/S54 (2) & 55 (2) 

ALDA79/S62 (2) SPIR3050 

BEER2010

Notice 226 

WICI3010 (wine)

WICI3020 (made wine)

WICI4010

         
  Alcohol liquor duties …have plant and processes approved for the manufacture of spirits - distillers’ warehouses. Regulations made under ALDA79/S15 (6) SPIR3100
  Tobacco products duty …manufacture tobacco products only in registered premises. Regulations made under TPDA79/S7 TPD3010
  Hydrocarbon oils duties …make entry of premises intended to be used for production of oil. Regulations made under HODA79/S21 HCOTEG40750
  Excise duties …receive, deposit or hold duty suspended excise goods only in premises approved under regulations - approval of warehouses. Regulations made under CEMA79/S92 HMWARE5000
HMRA2020        
  Excise duties …receive duty suspended excise goods only if approved or registered (or approved and registered) as a Registered Consignee. Regulations made under CEMA79/S100G or 100H HMREDS2050
  Excise duties …receive, deposit or hold duty suspended excise goods only if approved and/or registered as a registered owner, a duty representative, a registered mobile operator or a fiscal representative of a registered mobile operator or an authorised warehouse keeper under regulations - registered excise dealers and shippers. Regulations made under Section CEMA79/S100G or 100H Registered owners and duty reps HMWARE7000 HMRA2020

Registered mobile operators and fiscal reps HMREDS2050

Authorised warehousekeepers HMWARE6000 HMRA2020        
  Excise duties …dispatch excise goods under duty suspension arrangements upon their release for free circulation in accordance with Article 79 of Council Regulation 2913/92/EEC only if approved and registered (or approved and registered) as a Registered Consignor. Regulations made under section 100G or 100H of CEMA 1979 Notice196
Notice 197    
  General betting duty …notify intention to carry on general betting business.
…make entry of, or notify the Commissioners of the use of, the premises for the purpose of general betting. BGDA81/SCH1/PARA4 (1) 
BGDA81/SCH1/PARA4 (2) & (3) EXGG5250  
  Pool betting duty …make entry of, or notify the Commissioners of the use of, the premises for the purpose of pool betting.
…hold a permit for carrying on pool betting business. BGDA81/SCH1/PARA4 (2)

 

BGDA81/SCH1/PARA5 (1) EXGG1410
Notice 147        
  Bingo duty …notify and register in respect of bingo promotion. BGDA81/SCH3/PARA10 (1) & (1A) EXGG11100
  Lottery duty …register in respect of promotion of lotteries. FA93/S29 (1) EXGG1430
Notice 458    
  Gaming duty …register in respect of gaming.
…notify premises. FA97/SCH1/PARA3 
FA97/SCH1/PARA6 EXGG10100      
  Remote gaming duty …register facilities for remote gaming. Regulations made under BGDA81/S26J EXGG1435
Excise Information Sheet 03/07        
  Amusement machine licence duty …licence amusement machine or premises in which amusement machine is provided for play. BGDA81/S21 EXGG8105
EXGG8110        
  Machine games duty …register in respect of premises where dutiable machine games are made available for play. FA12/SCH24/PARA20  
  Diverted profits tax …obligation to notify if within scope of diverted profits tax. FA15/Part 3/S92 DPT Guidance

Class 2 NIC is not included in Schedule 41 but there is a very similar penalty under Regulation 87A to 87G Social Security Contributions Regulations 2001, see NIM23008.

FA08/SCH41/PARA1