SolvedVCP11117 | Breach of VAT Regulatory Provisions: Why a penalty arises: Regulatory breaches - Accounting and payment
From HM Revenue & Customs · VAT Civil Penalties
| Regulation/Section 69 reference | Failure |
|---|---|
| Reg 25(1) Section 69 (1) (d) & Section 69 (5) & (6) | …to furnish / sign a VAT return. |
| Reg 25 (4) Section 69 (1) (d) and (5) & (6) | …to furnish a final VAT return by the appropriate date. |
| Reg 27 / Section 69 (1) (d) | …by an auctioneer to furnish a statement of supplies deemed to be made on behalf of a registered person, within 21 days of the sale. |
| Reg 28 / Section 69 (1) (d) | …to adjust estimated output tax. |
| Reg 29 / Section 69 (1) (d) | …to adjust estimated input tax. |
| Reg 30 / Section 69 (1) (d) | …by personal representative to comply with requirements. |
| Reg 32A / Section 69(2) | …to keep records and maintain information in electronic form. |
| Reg 35 / Section 69 (1) (d) | …to correct errors in return. |
| Reg 40 (2) Section 69 (1) (d), (5 ) and (6) | …to pay VAT due by the due date. |