CH193040 | Penalty reform - penalties for failure to pay VAT on time from 1 January 2023: legislation: contentsFrom HM Revenue & Customs · Compliance HandbookDetailsContents2 entriesCH193060Penalty reform - penalties for failure to pay VAT on time from 1 January 2023: legislation: overviewCH193080Penalty reform - penalties for failure to pay VAT on time from 1 January 2023: legislation: amounts of VATPreviousNext