VCP10454 - Belated Notification Penalty: Calculation of a penalty: Where HMRC become 바카라 사이트˜fully aware바카라 사이트™ of liability to be registered

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

VAT Act 1994, Section 67(3)(a) provides that the period for determining 바카라 사이트˜relevant VAT바카라 사이트™, see VCP10451, for penalty purposes

  • Begins on the date on which the trader was required to be registered

And

  • Ends on the day before the date HMRC received notification of, or otherwise became fully aware of, the trader바카라 사이트™s liability to be registered

This situation arises where HMRC become fully aware of the trader바카라 사이트™s liability to register but the trader declines to complete a VAT1 form and compulsory registration action is taken

Note: See V1-28 Registration for details of compulsory registration action.

It does not apply to the situation where HMRC has received information from a third party that a person should be registered for VAT.

In this case the trader should be sent a VAT1 form according to the normal procedures or compulsory registration action should be taken.

A third party cannot take responsibility for registering another person for VAT. It is the sole responsibility of the potential trader to complete the registration details and sign the declaration on the VAT1 form.

A simple telephone call enquiring about registration or requesting a VAT1 form is not to be regarded as evidence of liability to register. Neither does it constitute 바카라 사이트˜otherwise becoming fully aware of liability to register바카라 사이트™.

However the enquiry should be followed up and a VAT1 form sent or compulsory registration action taken where appropriate.

It is important that full details of enquiries from traders who should register are kept, see VCP10435.