CH193200 - Penalty reform : Penalties for failure to pay VAT on time from 1 January 2023: special reduction

NB: “These 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”

We may use our discretion to:

• reduce a penalty for failure to pay on time,
• stay a penalty for failure to pay on time,
• agree a compromise in relation to proceedings for a penalty.

because of special circumstances.

Please see CH170000 for further guidance on Special Reduction.

FA21/SCH26/PARA13