Summary
This guidance is to support officers dealing with VAT default surcharge. It supplements the guidance in VAT Notice 700/50 and is specific to officers working default surcharge cases.
Contents
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VDSOG100Introduction
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VDSOG300Exclusions from default surcharge
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VDSOG400Deadlines for filing returns and making payments
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VDSOG500Surcharge period
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VDSOG600Default within the surcharge period
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VDSOG700Calculating surcharge percentage
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VDSOG800Progression through the surcharge system
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VDSOG900Movement into and out of the POA scheme
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VDSOG1000Factors affecting default surcharge
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VDSOG1100Reasonable excuse
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VDSOG1200Inhibiting defaults
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VDSOG1300Recovery of surcharge debts