Policy paper

Interest harmonisation and sanctions for late payment

This measure deals with changes to the late payment penalty regime following consultation.

From:
HM Revenue & Customs
Published
6 July 2018

Documents

Interest harmonisation and sanctions for late payment

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Details

The measure proposes two changes, to the way that interest is charged and repaid for VAT and another to penalties for late payment.

A consultation with a summary of responses about Making Tax Digital: interest harmonisation and sanctions for late payment is also available.

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Published 6 July 2018

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