- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.
What it requires
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
s.art015
Assessment: overclaims
Regulated
Other duties (1) — Crown / regulator
- HMRC must assess overclaimed VAT payments within time limits and notify youStatutory regulator
20 other provisions — procedural and definitional
s.art001
Citation, commencement and effect
s.art002
Interpretation
s.art003
VAT-related payments
s.art004
(1) The supply specified for the purposes of article 3...
s.art005
VAT-related payment: consideration for supply
s.art006
Payment representative
s.art007
Method of claiming
s.art008
(1) A person making a claim under this article (the...
s.art009
Error correction
s.art010
Denomination of payment and deduction of bank charges
s.art011
Records
s.art012
Application of Schedule 36 to the Finance Act 2008
s.art013
Offences
s.art014
Penalties for errors
s.art016
Set-off
s.art016
Interest
s.art016
Certain amounts of repayment interest recoverable as late payment interest
s.art016
Interest: common period rules for VAT-related payments
s.art016
Recovery of Interest
s.art017
Appeals
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.