SolvedCH71160 | Penalties for Failure to Notify: In what circumstances is a penalty payable: When is a penalty chargeable
From HM Revenue & Customs · Compliance Handbook
A penalty is chargeable if a person, see CH71180, fails to notify us, see CH71220, by the appropriate deadline
that they are chargeable to tax for any tax year or accounting period where we have not given them a notice to make a return, or
that they are liable to register for a particular tax, or
of a specified change in circumstances for a particular tax, or
that they intend to carry out certain taxable activities.
CH71300 lists the relevant obligations that must be satisfied.
We cannot charge a penalty if the person had a reasonable excuse for not notifying us at the appropriate time, provided that they did so without unreasonable delay after the excuse had ended, see CH71500.