ECSH44935 | Annual declaration fee process

Annual declaration fee:

A business must update its registration details yearly and pay an annual fee for each premises on its application.

Deadline to pay the annual declaration fee:

A secure communication is sent to the business advising that it has 30 days to submit its annual declaration and pay the annual fee or its registration will be automatically cancelled.

If the annual declaration is not submitted and the annual fee is not paid, a further secure communication is sent to advise that its registration has been cancelled. This secure communication is legally binding, and the business is no longer registered with HMRC.

Further guidance on the submission of an annual declaration and payment of fees is available on the GOV.UK website.

Preventing auto-cancellation

If you are contacted by a business because it is unable to submit its annual declaration or there is a technical issue preventing it from paying the annual fee, you should escalate the issue to Economic Crime-Supervision (EC-S) authorisations at the email address below to have a dunning lock applied.

A dunning lock prevents a business’ registration from being automatically cancelled but also prevents the business from being notified when a message is sent to its government gateway account.

Further guidance on applying dunning locks is available at ECSH48587.

To request a dunning lock is applied to a business you can contact the EC-S authorisations workflow managers at [email protected].