CPD module: points-based VAT penalties explained

In this month's exclusive Accountancy CPD module, we explain the new penalties and interest rates for VAT, effective from 1 January 2023

By completing this module you will be able to:

  • be aware of when the new penalty and interest rules apply;
  • know how the late filing penalties are calculated;
  • understand the two different late payment penalties; and
  • appreciate how late payment interest and repayment interest are calculated.

This CPD module takes 20 minutes to complete and is followed by a short quiz to ensure thorough learning. There are also detailed course notes to ensure a full learning experience. Any CPD learning is also automatically added to Your CPD Tracker.

The CPD course has been prepared by Meg Wilson, senior tax writer at Croner-i.

Play the CPD module

If you're already a subscriber, you can log in to access this CPD module.

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