Back to contents

Updates: VAT Default Surcharge Officer's Guide

2022

19 December 2022 published amendments

Introduction

New paragragh added at the top of the page

9 February 2022 published amendments

Introduction

Guidance amended under subheading 'Where to go for advice'

2021

15 November 2021 published amendments

Reasonable excuse

New first paragraph added

2018

14 December 2018 published amendments

Factors affecting default surcharge

Minor formatting change

2017

20 January 2017 published amendments

Factors affecting default surcharge

New sub-section 'Taxpayers who go into company administration or enter into a voluntary arrangement (VA)'

Deadlines for filing returns and making payments

New fifth paragraph added. And additional text added at the end of the paragraph under the 'Weekends and bank holidays' part