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HMRC internal manual

MLR1 Penalties Guidance

Penalties guidance: the requirement to be registered with HMRC

Failures to comply with the Regulations covering the requirement to be registered are referred to as ‘registration breaches’ and are treated differently to other breaches.

There are only three Regulations which fall into this category. Regulations 26 or 33 and Regulation 27(4).

Registration penalties are issued by either our Registration Team or Compliance Officers depending on the specific circumstances.

All registration penalties will be issued separately to penalty notices for other breaches. When a registration penalty is appropriate we use a simplified registration penalty model. This is fully explained in MLR1PP9510 and linked pages.