CH192190 | Penalty reform - penalties for failing to file VAT returns by the due date for periods from 1 January 2023: expiry of penalty points: contents From HM Revenue & Customs · Compliance HandbookDetailsContents2 entriesCH192200Penalty reform - penalties for failing to file VAT returns by the due date for periods from 1 January 2023: expiry of penalty points: expiry of individual penalty points CH192210Expiry of penalty points: expiry of all penalty points for a group of returns PreviousNext