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Contents

Official guidance

VAT Default Surcharge Officer's Guide

Find in this level

VDSOG100 · Introduction
VDSOG300 · Exclusions from default surcharge
VDSOG400 · Deadlines for filing returns and making payments
VDSOG500 · Surcharge period
VDSOG600 · Default within the surcharge period
VDSOG700 · Calculating surcharge percentage
VDSOG800 · Progression through the surcharge system
VDSOG900 · Movement into and out of the POA scheme
VDSOG1000 · Factors affecting default surcharge
VDSOG1100 · Reasonable excuse
VDSOG1200 · Inhibiting defaults
VDSOG1300 · Recovery of surcharge debts

Official guidance
VAT Default Surcharge Officer's Guide

VAT Default Surcharge Officer's Guide

From HM Revenue & Customs

Begin readingIntroduction