Late submission points.
You receive a point for each late VAT Return, including a nil return. The threshold depends on the filing frequency: 5 points for monthly returns, 4 for quarterly returns and 2 for annual returns.
When the £200 penalty starts.
Once you reach the threshold, HMRC charges a £200 penalty. Each later late return can create another £200 penalty while you remain at the threshold.
How points come off.
You must meet the relevant compliance period and submit outstanding returns before the points expire. The period depends on how often you file, so check the current HMRC rules for your accounting period.
Late payment is separate.
Late payment can create a percentage-based penalty and late-payment interest. Submit the return even if you cannot pay the full amount, then contact HMRC about payment options.
Official sources.
Check the current guidance before you rely on a rate, threshold, deadline or relief.
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