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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).
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