针对于晚申报的滞纳金，税局将采取积分制（Points- based penalties for late submission）。每错过一次申报期限，企业将被记1分，季报的企业如果积分满4分，之后再出现晚申报情况，将会获得200镑罚金，往后每一次延迟都会有额外200镑罚金产生。并进入为期12个月的观察期，如果没有再出现晚申报情况，之前的积分才可以...
VAT, Penalties If you run a VAT-registered business, you should be aware that HMRC has introduced new penalties for late submission of VAT returns for accounting periods starting on or after 1 January 2023. These also apply to nil or repayment VAT returns. The new rules replace the VAT defa...
第一,针对于晚申报的滞纳金,税局将采取积分制(Points- based penalties for late submission)。 每错过一次申报期限,企业将被记1分,季报的企业如果积分满4分,之后再出现晚申报情况,将会获得200镑罚金,往后每一次延迟都会有额外200镑罚金产生。并进入为期12个月的观察期,如果没有再出现晚申报情况,之前的积分才可以...
第一,针对于晚申报的滞纳金,税局将采取积分制(Points- based penalties for late submission)。 每错过一次申报期限,企业将被记1分,季报的企业如果积分满4分,之后再出现晚申报情况,将会获得200镑罚金,往后每一次延迟都会有额外200镑罚金产生。并进入为期12个月的观察期,如果没有再出现晚申报情况,之前的积分才可以...
第一,针对于晚申报的滞纳金,税局将采取积分制(Points- based penalties for late submission)。 每错过一次申报期限,企业将被记1分,季报的企业如果积分满4分,之后再出现晚申报情况,将会获得200镑罚金,往后每一次延迟都会有额外200镑罚金产生。并进入为期12个月的观察期,如果没有再出现晚申报情况,之前的积分才可以...
第一,针对于晚申报的滞纳金,税局将采取积分制(Points- based penalties for late submission)。 每错过一次申报期限,企业将被记1分,季报的企业如果积分满4分,之后再出现晚申报情况,将会获得200镑罚金,往后每一次延迟都会有额外200镑罚金产生。并进入为期12个月的观察期,如果没有再出现晚申报情况,之前的积分才可以...
首先,本次改革细化了对于晚申报的惩罚措施。针对于晚申报的滞纳金,税局将采取积分制(Points- based penalties for late submission)。 每错过一次申报期限,企业将被记1分,季报的企业如果积分满4分,之后再出现晚申报情况,将会获得200镑罚金,往后每一次延迟都会有额外200镑罚金产生。并进入为期12个月的观察期,如果没...
From 1 January 2023 HMRC is introducing simplified penalties for late submissions and payments. Late submission penalties will work on a points-based system. If your client does not submit their return on time, they may receive a late submission penalty point and a fine. Late...
How much is the penalty for late VAT return submissions? If a production company reaches the penalty point threshold, it will receive a £200 penalty. Production companies will then receive an additional £200 penalty for each late submission they make while they’re at the threshold. Are...
New late filing penalties will apply to returns due from employers for the tax year 2014-15 onwards. Late filing penalties will apply on a monthly basis where payment information is not received. No penalty will apply for the first month in each tax year that returns are filed late. This ...