Updates: VAT Default Surcharge Officer's Guide
2025
Information of the VAT Mainframe retirement added
2022
New paragragh added at the top of the page
Guidance amended under subheading 'Where to go for advice'
2021
New first paragraph added
2018
Factors affecting default surcharge
Minor formatting change
2017
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