IPT10225 - Procedure tables: incorrect date of registration

Where the EDR is an earlier date than that given by the trader and recorded on the IPT database, LIPTOs should:

• establish the correct EDR,
• ask BTOps to correct the EDR on the IPT register,
• calculate the tax liability as precisely as possible, based on the information available, and
• consider the possibility of a belated notification penalty (before 1 April 2010) and failure to notify penalty (from 1 April 2010) (see IPT10075).

BTOps will consult the LIPTO before issuing any returns for the periods not previously accounted for. LIPTOs should consider whether penalties should be inhibited.