If the effective date of registration is after 31 March 2010, late notification of a liability to register may be liable to a penalty under FA 2008, Sch. 41, para. 1 (a ‘failure to notify penalty’).

If the effective date of registration is before 1 April 2010, a penalty may be assessed under VATA 1994, former s. 67 (¶60-484).

Reasonable excuse defence to late registration penalty

There is no penalty if the person has a reasonable excuse for not registering at the correct time (FA 2008, Sch. 41, para. 20(1)).

A ‘reasonable excuse’ does not include:

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