CH193060 - Penalty reform - penalties for failure to pay VAT on time from 1 January 2023: legislation: overview
NB: 鈥淭hese rules currently only apply to VAT for VAT periods starting on or after 1 January 2023. These rules will come into force for other tax regimes at a future date. You must check the date from which these rules apply for the tax or duty you are dealing with鈥�
The legislation for Late Payment Penalties is in Part 4, section 117 and, .) .
FA21/SCH26