This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Registration

Registration in respect of acquisitions from other Member States: failure to notify a liability to register

The Commissioners have a legal requirement to register traders from the correct effective date regardless of their failure to notify their liability, or their failure to notify us at the right time. If you discover such a case, you will need to calculate the amount of tax due from the date the person became liable until the date we:

  • received notification of, or
  • became fully aware of

the liability to register. Any VAT already paid in another Member State should be deducted from this amount.

Once you have established the net tax arrears, you may wish to go on to consider whether a civil penalty is appropriate, see VATREG26000.

Further guidance on failure to notify can be found in VATREG26000 and VATREG29000 including where the liability to register has since ceased.