This notice explains when you might face a penalty for late payment of your VAT Return, and how it is calculated.
This notice cancels and replaces Notice 700/50 (September 2016).
Published: 1 July 2013
Updated: 1 September 2017
- This Notice has been updated at sections 3 and 6.
- 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.
- First published.