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Late filing and late payment penalties are to be waived for one month for Self Assessment taxpayers.
Some of the temporary Customs and VAT easements introduced on 1 January 2021 for goods moving between Great Britain and the EU will be removed on 1 January 2022.
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- DMBM216120 - Payment Allocation, Overpayments and Repayments: Obtaining a credit to reconcile an accounting record: Missing repayments
- DMBM215150 - Payment processing and accounting: payment allocation, overpayments and repayments: Duty Repaid In Error Refunded (DRIER): repayments to agents and third parties
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What HM Revenue & Customs does
We are the UK’s tax, payments and customs authority, and we have a vital purpose: we collect the money that pays for the UK’s public services and help families and individuals with targeted financial support.
We do this by being impartial and increasingly effective and efficient in our administration. We help the honest majority to get their tax right and make it hard for the dishonest minority to cheat the system.
HMRC is a non-ministerial department, supported by 2 agencies and public bodies.
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- Goods leaving Great Britain from 1 January 2022 at ports using GVMS (CIP 1)
- Penalties for late payment and interest harmonisation
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