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This analysis is part of the Lexis®PSL Tax team’s summary of the Autumn Budget 2017. Some of the links require a LexisPSL subscription. If you are not a subscriber, you can take a free trial here.
Late submission and late payment sanctions
Following a series of earlier consultations, with the most recent being that published on 20 March 2017, the government has confirmed that:
Further detail may be expected in the response document and new consultation, which are expected to be published on 1 December 2017.
For more detail on the previous consultations, see News Analysis: Finance Bill 2017—key tax compliance provisions — Consultations and summaries of responses.
See Autumn Budget 2017 (para 3.84) and OOTLAR (para 2.70).
LexisPSL subscribers can access all analysis and insight on the Autumn Budget 2017. If you are not a subscriber, you can take a free trial here.
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