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Technical changes to late payment penalties, late payment interest and repayment interest rules for VAT

These measures make minor technical changes to late payment interest, late payment penalties, and repayment interest rules for VAT.

Last fetched 04 May 2026 · gov.uk

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Technical changes to late payment interest, late payment penalties, and repayment interest rules for VAT

At a glance

TypePolicy paper

First published15 Mar 2023

Last updated15 Mar 2023

Organisations

HM Revenue & Customs

Topics

VAT

Source

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