V5.372 Default Surcharge—Defaults (Before 1 January 2023)

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Commentary

Part V5 Compliance, enforcement and appeals

This paragraph covers the concept of a default under the default surcharge. The default surcharge applies to accounting periods starting before 1 January 2023. This paragraph therefore deals only with those periods.

For penalties for late payment of tax and late submission of VAT returns for periods starting on or after 1 January 2023, see V5.302B

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