VCP11421 - New Means of Transport: Where to go for advice: Tax Administration, Litigation and Advice (TALA) team

Please note: the Section 67 VATA 1994 penalty has been replaced by the Failure to Notify penalty introduced by Schedule 41 Finance Act 2008. The Failure to Notify penalty applies to obligations to notify the acquisition of a new means of transport on or after 01/04/2010. The penalty under Section 67 VATA 1994 continues to apply where the obligation to notify the acquisition of a new means of transport occurs before 01/04/2010.

Please see the Compliance Handbook CH70000 for more information about the Failure to Notify penalty.

Policy advice and guidance on the New Means of Transport penalties is given by the Tax Administration, Litigation and Advice (TALA) team. They are available to give policy advice on

• all civil penalties except civil evasion, see VCP10300
• default interest.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)