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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.

The requirement to register is covered by Regulation 56 and the information required at registration and subsequently is covered in Regulation 57(1) and (4)

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

Registration penalties may be issued separately to penalty notices for other breaches. However, when found during a compliance intervention they may be issued with a compliance penalty.

When a registration penalty is appropriate we use a simplified registration penalty model. This is fully explained in MLR1PP9510 and linked pages.