Penalties and appeals
Agents can also represent their clients during penalty and interest payments as well as appeals.
Businesses can pay penalties and interest - or appeal.
Pay penalties and interest
Existing penalties and notification methods will remain in place for businesses and agents:
- Late registration - Factsheet CC/FS11
- Late Filing - VAT Notice 700/50
- Late Payment - VAT Notice 700/50
- Inaccuracy penalties - Factsheet CC/FS7
- Wrongdoing penalty - Factsheet CC/FS12
- Retention of records - VAT Notice 700/21
- Breaches of regulations - VAT Notice 700/21
- Default interest - VAT Notice 700/43
The existing process for appeals will remain in place. A business or agent may contact HMRC if they have a query about a tax decision. If they don’t understand the decision they can also get advice from HMRC or professional help.