Updates: VAT Default Surcharge Officer's Guide
- Deadlines for filing returns and making payments
- Minor formatting correction
- New fifth paragraph added. And additional text added at the end of the paragraph under the 'Weekends and bank holidays' part
- Factors affecting default surcharge
- Minor formatting change
- New sub-section 'Taxpayers who go into company administration or enter into a voluntary arrangement (VA)'
- 'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'