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HMRC internal manual

VAT Civil Penalties

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HM Revenue & Customs
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Belated Notification Penalty: Where to go for advice: Central Policy Tax Administration Advice (TAA) team

Belated Notification Penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 of the Finance Act 2008.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.

Advice and guidance on technical aspects of VAT is provided by a specialist unit in Central Policy

The unit is Tax Administration Advice (TAA) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Aspects that they deal with include

  • all civil penalties, excluding Civil Evasion, see VCP10300.
  • ensuring up to date guidance is available to officers responsible for issuing and reviewing civil penalties

You should contact TAA (Liverpool) if you have any doubts about

  • whether a belated notification penalty is appropriate, or
  • you cannot decide if you can mitigate a belated notification penalty

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