Updated HMRC guidance on VAT deferred due to coronavirus

Published on: 28 July 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance on VAT deferred due to coronavirus to cover the penalty that may be charged where businesses failed to pay the deferred VAT in full by 30 June 2021 and how to appeal against that penalty.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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