CH193440 | Penalty reform - penalties for failure to pay VAT on time from 1 January 2023: other penalty issues: double jeopardy

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 person is not liable to a penalty for failure to pay on time if the person has been convicted of a criminal offence in respect of that failure.

FA21/SCH26/PARA14