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HMRC internal manual

VAT Civil Penalties

HM Revenue & Customs
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Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Registration / deregistration

Regulation/Section 69 reference Failure to notify
Reg 5(1)/Section 69 (1) (d) the registration particulars (including the declaration) required by the relevant registration forms (VAT 1,VAT2, VAT1A, VAT1B, VAT1C).
Reg 5(2)/Section 69 (1) (c) in writing full particulars of a change in the name, constitution or ownership of a business or any other event which requires the variation of the register within 30 days of the event.
Reg 5(3)/Section 69 (1) (d …in writing
  • the date of cessation of making or intending to make taxable supplies
  • relevant acquisitions or relevant supplies
  • or
  • the date the trader otherwise ceases to be registerable.    
      Reg 10 (1) and 10(4)/Section 69 (1) (b …by a VAT Representative that his appointment has taken effect or ceased to have effect.