60-400 LATE PAID RETURN
Contents:
- 60-400 Introduction to late paid return
- 60-450 Late paid return under FA 2009
- 60-455 Conditions for a surcharge
- 60-460 Worked example on default surcharge
- 60-461 Insolvency and surcharges
- 60-462 Payments on account: default surcharge
- 60-465 Defences to Surcharge
- 60-475 Default surcharges and VAT groups
- 60-476 Default surcharge suspension