A CCL registered trader who fails to notify cessation of
taxable supplies may be liable to a penalty of £250, if the
notification to deregister is not delivered to the Commissioners
within 30 days, starting from the day after the intention to make
taxable supplies ceased, or the final supply was made or received,
whichever is the later. (The Finance Act 2000, Schedule 6,
Paragraph 57(2), and the CCL (Registration and Miscellaneous
Provisions) Regulations 2001, Regulation 4(3) refer.) See section
CCLG15000 for more details on
penalties.
