Commentary

V5.352 Breach of regulatory provisions

Part V5 Compliance, enforcement and appeals

V5.352 Breach of regulatory provisions

V5.352 Breach of regulatory provisions

Subject to the exceptions set out below, a person is liable to civil penalties if he fails to comply with a requirement imposed under the following provisions1

(i) VATA 1994 Sch 1 para 11

A default arises under this heading if a person, registered under VATA 1994 Sch 1 para 5 (registration by reference to past turnover), para 6 (registration by reference to future turnover) or para 9 (voluntary registration)2, who ceases to make or have the intention of making taxable supplies, fails to notify HMRC of that fact within 30 days of the day on which he does so.

(ii) VATA 1994 Sch 1 para 12

A default arises under this heading if a person registered under VATA 1994 Sch 1 para 10 (registration in respect of supplies which would be taxable if made in the UK, etc)3 fails to notify HMRC within 30 days that he has either—

  1.  

    (1)     ceased to make or have the intention of making the specified supplies; or

  2.  

    (2)     made or formed the intention of making taxable supplies.

(iii) VATA 1994 Sch 1A para 7 (with effect from 1 December 20124)

A default arises under this heading if a person, registered under VATA 1994 Sch 1A para 5 or 6 (overseas trader making taxable supplies)5, who ceases to make or have the intention of making taxable supplies, fails to notify HMRC of that fact within 30 days of the day on which he does so.

(iv) VATA 1994 Sch 2 para 5

A default arises under this

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