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HMRC internal manual

MLR1 Penalties Guidance

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HM Revenue & Customs
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Penalties guidance: how to issue ‘failure to notify’ registration penalties: quick guide

Regulation 27 (4) Failure to supply correct details or notify changes within 30 days: Essential Information

Prompted Disclosure

  • issue Pre-Penalty Notice where a business has failed to notify changes, or supply correct details, which are of a serious nature.

The following list gives examples of what should be treated as a serious nature:

  • change of Nominated Officer
  • change of address
  • additional premises
  • additional F&P’s
  • change of F&P‘s status e.g. becoming un-fit

(When considering issuing a Penalty Notice refer to the simplified table. See MLR1PP9410 and MLR1PP10150).

  • if you receive additional details within 30 days (from the date of registration Pre-Penalty Notice) consider if the penalty is still appropriate or whether it should be amended etc).
  • Issue one of the appropriate penalty notices as follows:

 

  • original penalty as notified in ‘Registration Pre-Penalty Notice’
  • reduced Penalty
  • letter explaining that penalty will no longer be issued.

Unprompted Disclosure

  • issue Penalty Warning Letter for the first breach. For any subsequent breach see MLR1PP9410 and MLR1PP10150

Regulation 27 - Failure to supply correct details or notify changes within 30 days Secondary information

  • prompted or unprompted - Issue penalty warning letter where the business has failed to supply relatively minor details. The following list provides examples of what should be treated as minor details:

 

  • change to telephone number
  • change of business names/s