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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
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Belated Notification Penalty: Issuing Penalty Assessments: Compulsory registration

Belated Notification Penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 of the Finance Act 2008.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

If a trader is compulsorily registered for VAT they will be issued with a letter confirming this, see VCP10488.

If no registration visit is to be arranged imminently to confirm the trader’s liabilities the trader’s calculation of ‘relevant VAT’ should be checked against the information obtained by the officer who conducted the compulsory registration visit.