CH193060 - Penalty reform - penalties for failure to pay VAT on time from 1 January 2023: legislation: overview
NB: “»Ê¹ÚÌåÓýappse rules currently only apply to VAT for VAT periods starting on or after 1 January 2023. »Ê¹ÚÌåÓýappse 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 withâ€�
»Ê¹ÚÌåÓýapp legislation for Late Payment Penalties is in Part 4, section 117 and, .) .
FA21/SCH26