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HMRC internal manual

VAT Civil Penalties

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HM Revenue & Customs
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Belated Notification Penalty: Why a penalty arises: The Law supporting the penalty

Belated Notification Penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 of the Finance Act 2008. The Failure to Notify penalty applies to obligations to notify HMRC of a liability to be registered for VAT on or after 01/04/2010. The Belated Notification Penalty under Section 67 VATA 1994 continues to apply to obligations to notify a liability to be registered for VAT before 01/04/2010.

Please see the Compliance Handbook CH70000 for more details about the new failure to notify penalty.

Belated Notification penalties were introduced in the Finance Act 1985. The legislation supporting the penalty is contained in

  • VAT Act 1994 (as amended) Sections 67, 70, 71, 76, and 77

Please note: The VAT belated notification penalty has been superseded by the failure to notify penalty introduced by Schedule 41 of the Finance Act 2008.

The new failure to notify penalty applies to obligations to notify HMRC of a liability to be registered on or after 01/04/2010. The VAT belated notification penalty under Section 67 VATA 1994 continues to apply to obligations to notify a liability to be registered before 01/04/2010.