VCP11112 | Breach of VAT Regulatory Provisions: Why a penalty arises: The law supporting the penalties

From HM Revenue & Customs · VAT Civil Penalties

The VAT Act 1994 Section 69 provides for penalties to be applied to breaches of regulatory requirements

Section 69(1)(a) to (g), general regulatory penalties, see VCP11132.
Sections 69(2), the penalty for failing to preserve records, see VCP11133.
Section 69 (1)(d) and Section 69 (5)/(6) the penalty for late payment and/or late furnishing of VAT returns, see VCP11134.

Failure to comply with the regulatory requirements laid down in paragraphs 69 (1) (a) to (g) will render a person liable to a general regulatory penalty.

Section	Relates to failure
69(1)(a)	to notify the Commissioners of cessation of trading by a registered person, this includes failure to notify the cessation of the intention to make taxable supplies.
69(1)(b)	by a VAT representative to notify the Commissioners that his appointment has taken effect or has ceased to have effect under regulations 10(1) and 10(4) of the VAT Regulations 1995.
69(1)(c)	to keep records required by regulations, the failure to notify changes of registration particulars and the failure to provide information or produce documents that relate to the goods and services or to any supply, acquisition or importation specified by Customs.
69(1)(d)	to comply with any requirement that is set out in the VAT Regulations and any other regulations made under the Act except where they concern procedural rules for VAT Tribunals.
69(1)(e)	to comply with any requirement set out in a Treasury Order made under the VAT Act.
69(1)(f)	to comply with any regulations made under the European Communities Act 1972 relating to VAT.
69(1)(g)	to comply with conditions imposed by Customs where a registered person applies to be approved as a fiscal warehouse keeper or additional conditions imposed to retain approval by Customs.