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HMRC internal manual

VAT Registration

HM Revenue & Customs
, see all updates

Failure to notify liability for registration and belated notification: introduction

A failure to notify occurs where a trader has not notified his liability to be registered under the VAT Act 1994, Schedules 1, 1A, 2, 3 or 3A.

A belated notification is any notification of this liability not received at the proper time. This could be when:

  • an unregistered trader notifies us that he should have been registered from a date some time in the past, or
  • a registered trader notifies that he should have registered from an earlier date than his original EDR.

For more information about belated notification penalties, see VCP10370. (External users can find this guidance at

A failure to notify occurs where a registration has been cancelled in error because the trader supplied incorrect information.

For more information about failure to notify penalties, see CH7000. (External users can find this guidance at