VCP10435 - Belated Notification Penalty: Reasonable excuse: Postal difficulties HMRC record keeping

Please see the Compliance Handbook CH70000 for more details about the new failure to notify penalty.

To strengthen HMRC바카라 사이트™s position, VAT Registration Units should keep records of written and telephone enquiries

  • where traders request VAT1 forms
  • when VAT1 and other registration forms are issued, and
  • when VAT22 reminder letters are issued.

HMRC바카라 사이트™s position would be considerably strengthened if a record is kept of the despatch of the VAT1 form and a VAT22 reminder is sent 10 working days after despatch of the VAT1 form.