»Ê¹ÚÌåÓýapp

Please note: VAT Misdeclaration Penalty has been replaced by the Schedule 24 inaccuracy penalty for all accounting periods where the return period commences on or after 01/04/2008 and the due date is on or after 01/04/2009. Misdeclaration penalty will still apply where the due date is before 01/04/2009.

Please see the Compliance Handbook CH80000 Penalties for Inaccuracies for further details.

»Ê¹ÚÌåÓýapp divisions of a divisional registration are processed separately on the VAT mainframe system for the purposes of testing for susceptibility to a penalty.

This means that the reports D2211 and D2223 will be produced for any division where an officer assessment triggers the objective tests. »Ê¹ÚÌåÓýapp local office where the division is controlled will receive the outputs not the coordinating local office.

»Ê¹ÚÌåÓýapp law however, says that a penalty is chargeable where the taxable person has breached the objective triggers. »Ê¹ÚÌåÓýapp divisions of a corporate body are not taxable persons; the taxable person in a divisional registration is the legal entity.

On receipt of the report D2211 for a division the local office should note on the output “Divisional Registration� and file in the ‘divisions� folder.