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  • stephaniegreen0
    • Feb 8, 2022
    • 1 min read

VAT penalty overhaul delayed

The default surcharge system of penalties for late VAT returns and payments was scheduled to be replaced in April 2022, coinciding with the extension of Making Tax Digital for VAT to all VAT-registered businesses. However, the roll out date has been pushed back to 1 January 2023.



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