VATREG05200 - Recording of registration enquiries: follow-up action
Category 鈥楧鈥� Cases
A VAT 22 reminder should be sent if no response has been received within 15 working days for category 鈥楧鈥� cases (this will be automatically generated by the LORDS system).
Any notification which is not received at the proper time is a belated notification and therefore action should be taken in all cases as quoted in the relevant failure to notify guidance.
All other cases
A VAT 22 reminder may be issued at local management discretion.