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HMRC internal manual

VAT Default Surcharge Officer's Guide

Updates: VAT Default Surcharge Officer's Guide


published amendments

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)'

published amendments

'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'