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Points-based penalties for late submission of VAT returns
23 July 2018 Amanda Darley, Head of Operations and Engagement
HMRC has issued a technical note setting out a little more about how the proposed points-based penalty system for late submission of VAT (and income tax) returns will work, inlcuding under Making Tax Digital. However, this doesn't yet set out a date from when the new penalty system will apply, the threshold of points over which penalties will apply, or the rate of penalties. The note can be accessed here.
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23 July 2018 
Amanda Darley, Head of Operations and Engagement
