Penalty Reform for VAT – Digital Screens

For VAT accounting periods starting on or after 1 January 2023 there are new penalties for VAT returns that are submitted late and VAT which is paid late. HMRC have shared with us four documents that display a snapshot of what the new VAT Penalty digital screens and appeal journeys for both traders and agents will look like. They have given us permission to share these with our members for training purposes, with the caveat that the documents are correct as of today and there may be changes made to the digital screens or appeal journeys in the future.

Please see attached the following documents:

1. VAT trader penalty pages
2. VAT trader appeal pages
3. Agent penalty pages
4. Agent appeal pages