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HMRC internal manual

MLR1 Penalties Guidance

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HM Revenue & Customs
Updated
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Penalties guidance: deliberate failure to register

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  MLR1PP12160(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

In all other cases where we obtain evidence that a business is trading without being registered the business should be given the opportunity to register. If the business responds and their application is accepted, a late registration penalty should be issued for a prompted disclosure following the procedure in MLR1PP9410.

Where despite contact with the business they carry on trading and refuse to register, the following action should be taken:

  • issue a penalty in the sum of £1000.
  • advise the business that if they submit an acceptable application to register within 30 days, the penalty will be recalculated on the basis used for prompted disclosure i.e. £500 plus the amount of any unpaid fees.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  MLR1PP12160.