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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
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Belated Notification Penalty: Issuing Penalty Assessments: Review or adjustment of a civil 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Belated Notification Penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 of the Finance Act 2008.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.

Once a penalty assessment has been issued you must monitor how the case is progressing and at times may have to adjust the penalty

Below are some of the actions you may have to take during the penalty cycle, for

  • action to take on first assurance visit see VCP10463 
  • monitoring the returns made by the trader, see VCP10464 
  • considering compulsory registration, see VCP10465 
  • adjusting penalty assessment, see VCP10466.