Section 69(4)

For the purposes of subsection (3) above— a failure to comply with any regulatory requirement shall be disregarded if, as a result of the failure, the person concerned became liable for a surcharge under section 59 or 59A to a penalty point or a penalty under Schedule 24 to the Finance Act 2021; a continuing failure to comply with any such requirement shall be regarded as one occasion of failure occurring on the date on which the failure began; if the same omission gives rise to a failure to comply with more than one such requirement, it shall nevertheless be regarded as the occasion of only one failure; and in relation to a failure to comply with a requirement imposed by regulations as to the furnishing of a return or as to the payment of VAT, a previous failure to comply with such a requirement as to either of those matters shall be regarded as a previous failure to comply with the requirement in question.

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Source: legislation.gov.uk · retrieved 2026-07-28