VCP10386 | Belated Notification Penalty: Where to go for advice: The Specialist Technical Team

Belated Notification Penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 of the Finance Act 2008. The Failure to Notify penalty applies to obligations to notify HMRC of a liability to be registered for VAT on or after 01/04/2010. The Belated Notification Penalty under Section 67 VATA 1994 continues to apply to obligations to notify a liability to be registered for VAT before 01/04/2010.

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

Advice and guidance on technical aspects of the Tax Administrative Framework is provided by a Specialist Technical Team, see CH910000.

Aspects that they deal with include

• all civil penalties, excluding Civil Evasion, see VCP10300.

• ensuring up to date guidance is available to officers responsible for issuing and reviewing civil penalties.

You should contact the Specialist Technical Team, see CH910000, if you have any doubts about

• whether a belated notification penalty is appropriate, or

• you cannot decide if you can mitigate a belated notification penalty.