This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Civil Penalties

Belated Notification Penalty: Considerations prior to issuing a penalty assessment: Persons in public life

Belated Notification Penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 of the Finance Act 2008.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

Persons in public life, such as politicians and prominent people, sometimes become liable to register by virtue of consultancy and other services offered.

You must treat such persons in exactly the same way as any other trader. They are liable to a belated notification penalty if they fail to notify liability to be registered at the proper time.

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