Regulation 21
A person who fails to comply with a requirement imposed on him by or under any of the following regulations shall be liable to a penalty of £250 for each such failure—
(a)
regulation 2(1), 2(2), 2(3), 2(5), 2(6) or 2(7) (form, manner and timing of notification about registrability);
(b)
regulation 4(1) or (5) (notification of changes in particulars);
(c)
regulation 10 (notification of changes in relation to groups);
(d)
regulation 14(2) or 14(3) (notification by non-resident taxpayer);
(e)
regulation 19(1) or 19(2) (notification by tax representative).