The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
For an overview of the penalty regime post 1 April 2010, see the Overview of the three penalties introduced from 1 April 2010 guidance note.
Before 1 April 2010, where a taxable person failed to inform HMRC of their liability for VAT, they were liable to a penalty of the greater of £50 and:
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