VAT RULES OK • Rules concerning the onsdeclaration of VAT

12th July 1986

Page 18, 12th July 1986 — VAT RULES OK • Rules concerning the onsdeclaration of VAT

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and default interest charges are due to be introduced in July 1988.

They were provided for in the 1985 Finanace Act and are designed to speed up the submission of returns and the payment of VAT.

HM Customs and Excise has just published some information sheets that explain the forthcoming rules and which are available from local tax offices.