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Provisions relating to a failure to notify matters affecting VAT registration and the requirement to account for VAT are included within the FA 2008, Sch 41. VATA 1994, s 69 refers to breaches of regulatory provisions, which includes the matters relating to VAT registration.

HMRC can impose a penalty for a failure to comply with any of the following obligations to notify:

1. Ìý

   •ÌýÌýÌýÌý liability to register for VAT – see V2.129

2. Ìý

   •ÌýÌýÌýÌý relevant changes to supplies if exempted from VAT registration – see V2.147

3. Ìý

   •ÌýÌýÌýÌý relevant matters affecting VAT registration or the payment of VAT in relation to transactions involving Northern Ireland – see V3.601, V3.602, V3.603, V3.604, and V3.605

The reference to a failure to comply includes a failure by a person acting on behalf of another person¹.

Where the penalty is payable by a company and the action giving rise to the penalty was attributable to an officer of the company,