Policy paper

Interest harmonisation and sanctions for late payment

This measure deals with changes to the late payment penalty regime following consultation.

• From: HM Revenue & Customs
• Published: 6 July 2018

Documents

Interest harmonisation and sanctions for late payment

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Draft legislation for penalties for failure to pay tax

PDF, 102 KB, 11 pages

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Draft legislation for VAT - repayment interest

PDF, 56.4 KB, 3 pages

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Explanatory note for penalties for failure to pay tax

PDF, 149 KB, 5 pages

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Explanatory note for VAT - repayment interest

PDF, 136 KB, 3 pages

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Details

The measure proposes two changes, to the way that interest is charged and repaid for VAT and another to penalties for late payment.

A consultation with a summary of responses about Making Tax Digital: interest harmonisation and sanctions for late payment is also available.

Published 6 July 2018