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HMRC internal manual

VAT Civil Penalties

Breach of VAT Regulatory Provisions: Action to take with Regulatory Penalties: When a warning letter is not necessary

There is no requirement for a penalty warning letter to be sent before assessing a penalty for the following breaches of a regulatory requirement

  • Section 69 (1) (a) – failure to notify a cessation of trading.
  • Section 69 (1) (b) – failure by a VAT representative to notify the Commissioners of their appointment or the cessation of their appointment.
  • Section 69 (1) (g) – failure to comply with conditions imposed by Customs to be approved or retain approval as a fiscal warehouse keeper.
  • Section 69 (2) – failure to comply with a requirement to preserve records.