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Interest harmonisation and sanctions for late payment

This measure deals with changes to the late payment penalty regime following consultation.

Last fetched 04 May 2026 · gov.uk

Documents

Explanatory note for VAT - repayment interestapplication/pdf Interest harmonisation and sanctions for late payment Draft legislation for penalties for failure to pay taxapplication/pdf Draft legislation for VAT - repayment interestapplication/pdf Explanatory note for penalties for failure to pay taxapplication/pdf

At a glance

TypePolicy paper

First published06 Jul 2018

Last updated06 Jul 2018

Organisations

HM Revenue & Customs

Topics

PayingVAT

Source

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