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Belated Notification Penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 of the Finance Act 2008. »Ê¹ÚÌåÓýapp Failure to Notify penalty applies to obligations to notify HMRC of a liability to be registered for VAT on or after 01/04/2010. »Ê¹ÚÌåÓýapp 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 CH70000Ìýfor more details about the new failure to notify penalty.

A person is not liable to a penalty for failure to notify under Section 67 if by reason of that failure they are

• Convicted of an offence whether under VAT Act 1994

  Or otherwise
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• Assessed for a civil evasion penalty under S60 VAT Act 1994

A belated notification penalty should not be raised at the same time as a civil evasion penalty or when criminal proceedings are taken against the trader for conduct that involves belated notification

Only one penalty can be raised for the same conduct. However a belated notification penalty can be withdrawn and replaced by a civil evasion penalty or a criminal penalty

You should check VISION to ensure an investigation is not being conducted before making a belated notification penalty assessment