Summary

This guidance is to support officers dealing with VAT default surcharge. It supplements the guidance in VAT Notice 700/50 and is specific to officers working default surcharge cases.

Contents

  1. VDSOG100
    Introduction
  2. VDSOG300
    Exclusions from default surcharge
  3. VDSOG400
    Deadlines for filing returns and making payments
  4. VDSOG500
    Surcharge period
  5. VDSOG600
    Default within the surcharge period
  6. VDSOG700
    Calculating surcharge percentage
  7. VDSOG800
    Progression through the surcharge system
  8. VDSOG900
    Movement into and out of the POA scheme
  9. VDSOG1000
    Factors affecting default surcharge
  10. VDSOG1100
    Reasonable excuse
  11. VDSOG1200
    Inhibiting defaults
  12. VDSOG1300
    Recovery of surcharge debts