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HMRC internal manual

VAT Small and Medium Enterprises Assurance Manual

Check on registered particulars: civil penalty assessment

If the trader’s registration was belated and a penalty was issued, the amount charged should be checked to ensure it was correct, particularly in the following circumstances:

  • where the trader declared the tax liability; and
  • where an official estimate based on the annual turnover was used.

Guidance on assessing penalties for failure to notify can be found at CH500000 (operational) and CH70000 (technical).