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ACCA Homepage < ACCA UK < UK members < Technical Advisory < Technical advice and support < Tax < VAT and indirect tax < 2012
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Updated VAT Notice 700/50 - Default Surcharge

If you managed to look at Notice 700/50 issued in November 2011, you may wish to review the replacement Notice 700/50 issued in mid December. The notice explains how to avoid a surcharge, how default surcharge works, when default surcharge is applied, and what to do if you think you have a reasonable excuse for submitting your VAT return or payment late.

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