Updated VAT Notice 700/12: How to fill in and submit your VAT Return

Published on: 12 December 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated VAT Notice 700/12 to include information about what happens when a VAT return or payment is submitted late for VAT accounting periods starting on or after 1 January 2023.

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

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