V5.216 Senior Accounting Officer—Penalties For Non-Compliance

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Commentary

Part V5 Compliance, enforcement and appeals

A company may incur a penalty of £5,000 for failing to notify HMRC of its Senior Accounting Officer¹.

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V3.402 What is input tax?

V3.462A Partial exemption—special method override

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

V2.137 Liability to VAT registration when business transferred as a going concern

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V16.885 New time of supply rules for on-going supplies

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V21.151 Credits and repayments

VAT 56 Application to change the representative member of a VAT group

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V1.299 What is a charity for VAT purposes?

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V2.189Y Group VAT registration—conditions

V5.159BA Claims for VAT repayment—unjust enrichment

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V2.110 Partnerships and deemed partnerships

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V5.216 Senior Accounting Officer—penalties for non-compliance

Part V5 Compliance, enforcement and appeals

V3.402 What is input tax?

V3.462A Partial exemption—special method override

V3.351A Duty deferment and Simplified Import VAT Accounting (SIVA)

V2.137 Liability to VAT registration when business transferred as a going concern

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V16.885 New time of supply rules for on-going supplies

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V21.151 Credits and repayments

VAT 56 Application to change the representative member of a VAT group

V16.938 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

V1.299 What is a charity for VAT purposes?

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V2.189Y Group VAT registration—conditions

V5.159BA Claims for VAT repayment—unjust enrichment

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V16.1022 VAT on buildings that are dwellings and used for a relevant residential purpose

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V2.110 Partnerships and deemed partnerships

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V5.216 Senior Accounting Officer—penalties for non-compliance

Part V5 Compliance, enforcement and appeals

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