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Value Added Tax Act 1994

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Changes over time for: Cross Heading: Default surcharge: notice of special surcharge period

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Version Superseded: 01/03/2024

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[F1Default surcharge: notice of special surcharge periodU.K.

Textual Amendments

F1Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

27(1)A person who is required to make [F2an OSS scheme return or] a relevant non-UK return for a tax period is regarded for the purposes of this paragraph and paragraph 28 as being in default in respect of that period if either—U.K.

(a)conditions 1A and 2A are met, or

(b)conditions 1B and 2B are met,

(but see also paragraph 29).

(2)The conditions are as follows—

(a)condition 1A is that [F3the Commissioners or] the tax authorities for the administering member State [F4(as the case may be)] have not received the return by the deadline for submitting it;

(b)condition 2A is that [F5the Commissioners or] those tax authorities [F6(as the case may be)] have, in accordance with Article 60a of the Implementing Regulation, issued a reminder of the obligation to submit the return;

(c)condition 1B is that, by the deadline for submitting the return, [F7the Commissioners or] those tax authorities [F8(as the case may be)] have received the return but have not received the amount of VAT shown on the return as payable by the person in respect of the tax period;

(d)condition 2B is that [F9the Commissioners or] those tax authorities [F10(as the case may be)] have, in accordance with Article 60a of the Implementing Regulation, issued a reminder of the VAT outstanding.

(3)The Commissioners may serve on a person who is in default in respect of a tax period a notice (a “special surcharge liability notice”) specifying a period—

(a)ending on the first anniversary of the last day of that tax period, and

(b)beginning on the date of the notice.

(4)A period specified under sub-paragraph (3) is a “special surcharge period”.

(5)If a special surcharge liability notice is served in respect of a tax period which ends on or before the day on which an existing special surcharge period ends, the special surcharge period specified in that notice must be expressed as a continuation of the existing special surcharge period (so that the existing period and its extension are regarded as a single special surcharge period).]

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