CH192310 | Penalty reform - penalties for failing to file VAT returns by the due date for periods from 1 January 2023: assessing penalty points and financial penalties: enforcement

NB: “These rules currently only apply to VAT for VAT periods starting on or after 1 January 2023. These rules will come into force for other tax regimes at a future date. You must check the date from which these rules apply for the tax or duty you are dealing with”

A financial penalty charged by HMRC must be paid before the end of the period of 30 days beginning with the day on which notification of the penalty is issued.

FA2021 SCH 24 para 16 (4)