This was a disclosure opportunity aimed at individuals and businesses operating at or above VAT threshold who had not registered, which ceased on 30 September 2011.

This initiative commenced in July 2011, notification was by 30 September 2011 and the notifiers have until 31 December 2011 to return a completed VAT registration form (VAT1) to the VAT Initiative team.

For those who miss the initiative, a lower penalty will apply if a taxpayer makes a voluntary disclosure.

You can call HMRC on Tel 0845 600 5217 or for Virtual Tax Partner support call +44(0)844 7701865