SI 2024/1153 Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) Regulations

Published on: 14 November 2024

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Specialist Tax Statutory Instruments

Article summary

These Regulations correct an anomaly in the original Making Tax Digital penalties legislation, to make sure that HMRC can assess the second late-payment penalty before the tax due has been paid in full.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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