Notice

VAT Notice 700/50: default surcharge

This notice explains when you might face a penalty for late payment of your VAT Return, and how it is calculated.

Document

Details

This notice cancels and replaces Notice 700/50 (September 2016).

Published 1 July 2013
Last updated 1 September 2017 + show all updates
  1. This Notice has been updated at sections 3 and 6.
  2. Amendments have been added to sections 1.1, 1.2, 4.4, 5.1 and 6.3, on guidance for HM Revenue and Customs officers on operational issues.
  3. First published.