SolvedVCP11114 | Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Registration / deregistration
From HM Revenue & Customs · VAT Civil Penalties
| Regulation/Section 69 reference | Failure to notify |
|---|---|
| Reg 5(1)/Section 69 (1) (d) | the registration particulars (including the declaration) required by the relevant registration forms (VAT 1,VAT2, VAT1A, VAT1B, VAT1C). |
| Reg 5(2)/Section 69 (1) (c) | in writing - full particulars of a change in the name, constitution or ownership of a business or any other event which requires the variation of the register within 30 days of the event. |
| Reg 5(3)/Section 69 (1) (d) | in writing - the date of cessation of making or intending to make taxable supplies, or relevant acquisitions or relevant supplies, or the date the trader otherwise ceases to be registerable. |
| Reg 10 (1) and 10(4)/Section 69 (1) (b) | by a VAT Representative that his appointment has taken effect or ceased to have effect. |