This paragraph covers the situation in which a taxpayer will not be subject to the default surcharge on the grounds that the return or remittance was dispatched in reasonable time and manner. 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 and V5.302C.
Circumstances in which person not liable to surcharge
A person is not liable to default surcharge if they satisfy HMRC or, on appeal, a tribunal that they have dispatched the relevant return or remittance in reasonable time or manner for it to arrive by the due date1.
Whether or not a return was posted in sufficient time for it to be received by the due date is a question of fact. A person must therefore bring forward evidence to demonstrate that his return or payment
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Web page updated on 17 Mar 2025 14:06