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VAT Default Surcharge Officer's Guide

Publisher:

Copyright: 2018 Crown

VAT Default Surcharge Officer's Guide

VAT Default Surcharge Officer's Guide

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

  • Expand All
  • Collapse All
  • VDSOG100: Introduction
  • VDSOG300: Exclusions from default surcharge
  • VDSOG400: Deadlines for filing returns and making payments
  • VDSOG500: Surcharge period
  • VDSOG600: Default within the surcharge period
  • VDSOG700: Calculating surcharge percentage
  • VDSOG800: Progression through the surcharge system
  • VDSOG900: Movement into and out of the POA scheme
  • VDSOG1000: Factors affecting default surcharge
  • VDSOG1100: Reasonable excuse
  • VDSOG1200: Inhibiting defaults
  • VDSOG1300: Recovery of surcharge debts

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