If you have deferred your VAT payment, then 30 June 2021 is the crucial date by which you have to pay the VAT amount or have agreed new payment arrangements with HMRC. Sch 18, para 4(1) is the reference for this. Failure to do so triggers a penalty of 5%.
Contents
- Finance Bill 2021: parliamentary passage
- Measures with effect from 3 March 2021
- Notes on Finance Bill 2021 resolutions
- Further draft legislation published for Finance Bill 2021
Source gov.uk
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