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HMRC internal manual

VAT Registration

HM Revenue & Customs
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Recording of registration enquiries: follow-up action

Category ‘D’ Cases

A VAT 22 reminder should be sent if no response has been received within 15 working days for category ‘D’ cases (this will be automatically generated by the LORDS system).

Any notification which is not received at the proper time is a belated notification and therefore action should be taken in all cases as quoted in the relevant failure to notify guidance.

All other cases

A VAT 22 reminder may be issued at local management discretion.