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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.3 Penalties /Failure to submit VAT returns and pay VAT on time (before 1 January 2023) / V5.380 Default surcharge—appeal/review (before 1 January 2023)
Commentary

V5.380 Default surcharge—appeal/review (before 1 January 2023)


Part V5 Compliance, enforcement and appeals

This paragraph covers the appeal and review of 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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