CH192000 - Penalty reform: penalties for failing to file VAT returns by the due date for periods from 1 January 2023: contents

1. CH192010

   Penalties for failing to submit VAT returns by the due date from 1 January 2023: Introduction
2. CH192060

   Penalties for Failing to submit VAT Returns: contents
3. CH192140

   Liability to penalty points: contents
4. CH192160

   Award of penalty points: contents
5. CH192190

   Expiry of penalty points: contents
6. CH192220

   Effect of moving between groups of returns: contents
7. CH192260

   Liability to financial penalties: contents
8. CH192290

   Assessing penalty points and financial penalties: contents
9. CH192330

   Penalties for failing to make returns: contents
10. CH192400

    Other penalty issues: contents