MLR1PP3300 - Penalties Guidance: The requirement to be registered with HMRC

Failures to comply with the Regulations covering the requirement to be registered are referred to as "registration breaches" and are treated differently to other breaches.

With the exception of the transitional arrangements in Regulation 50, there are only three Regulations which fall into this category. Regulations 26 or 33 and Regulation 27(4).

Separate guidance has been issued to our Registration Team members and Compliance Officers about the transitional arrangements in Regulation 50 and is not covered in this long term guidance. Any penalties for failures to comply with Regulation 50 will however be calculated in exactly the same way as other registration penalties. See MLR1PP8110 

Previously registration warning letters and penalties were issued by our Registration Team. They will now be issued by either our Registration Team or Compliance Officers depending on the specific circumstances.

All registration warning letters and penalties will be issued separately to warning letters or penalty notices for other breaches. When a registration penalty is appropriate the simplified registration penalty model is fully explained in MLR1PP8110 and linked pages.