皇冠体育app

皇冠体育appse measures make technical changes to late payment interest, late payment penalties, and repayment interest rules for VAT. 皇冠体育app changes align with Penalty Reform and Interest Harmonisation legislation for VAT-registered businesses, to ensure that the rules operate as intended.

• 皇冠体育app changes to repayment interest take effect from the date of Royal Assent to the Spring Finance Bill 2023.
• 皇冠体育app changes to late payment interest take effect from 15 March 2023.
• 皇冠体育app changes to late payment penalties take effect from 1 January 2023.

For further information, you can read the original TIIN: Interest harmonisation and penalties for late submission and late payment of tax.