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New VAT Penalty Regime 新的积分式增值税罚金制度

With effect from 1 January 2023.

16 Nov 2022

From 1 January 2023, a new points‐based late VAT penalty regime will be introduced to replace default surcharge.

从 2023 年 1 月 1 日起,积分制增值税罚金制度将被引入,以取代现有的默认附加费罚金制度。

Late submission penalties / 迟报罚金

Late submission penalties will work on a points-based system. Under the new regime, when a taxpayer misses a regular VAT submission deadline, they will incur a penalty point.   Once a penalty threshold is reached, you will receive a £200 penalty and a further £200 penalty for each subsequent late submission.

逾期提交处罚金将以积分基础来计算。 在新制度下,如果纳税人错过了正常的增值税申报截止日期,他们将被扣分。 一旦达到罚分点,您将收到 200 英镑的罚金,并为随后的每次未按时递交,均会需缴纳 200 英镑罚金。

The late submission penalty points threshold will vary according to your submission frequency.


Submission frequency


Penalty points threshold


Period of compliance


Annually / 年 2 24 months
Quarterly / 季度 4 12 months
Monthly / 月 5 6 months

You will be able to reset your points back to zero if you:


  • Submit your returns on or before the due date for your period of compliance – this will be based on your submission frequency
  • 在您的合规期限到期日或之前提交您的报税表 – 这将取决于您的提交频率
  • Make sure all outstanding returns due for the previous 24 months have been received by HMRC
  • 确保 HMRC 已收到所有过去 24 个月内应申报税款

Warning – VAT repayment traders and Nil Returns will get a penalty if they are late unlike the default surcharge regime!



Late payment penalties and interests / 滞纳金和利息

For late payment of tax, new rules introduce penalties calculated on amount of tax outstanding and how long the late payment is overdue.


  • Up to 15 days overdue – No penalty if VAT paid in full or a payment plan agreed on or between days 1 and 15
  • 最多逾期 15 天——如果全额支付增值税或在第 1 天和第 15 天之间达成一致的付款计划,则不会受到处罚
  • Between 16 and 30 days overdue – First penalty calculated at 2% on VAT owed at day 15 if paid in full or agree a payment plan on or between days 16 and 30
  • 逾期 16 至 30 天 – 如果在第 15 天全额支付或在第 16 至 30 天或之间协定付款计划,则按第 15 天所欠增值税的 2% 计算第一次罚款
  • 31 days or more overdue – A further 2% on the VAT owed at day 30. Annualised penalty rate of 4% will be applied thereafter
  • 逾期 31 天或更长时间—在第 30 天的应缴增值税上再增加 2%。此后将适用 4% 的年化罚款率

For all tax unpaid by the due payment date interest will be charged, (2.5% above the BoE’s base rate).

对于在到期付款日之前未缴纳的所有税款,将收取利息(比英国央行的基准利率高 2.5%)。

For accounting periods starting on or after 1 January 2023, HMRC will pay repayment interest on any VAT owed.

对于 2023 年 1 月 1 日或之后开始的会计期间,HMRC 将支付所欠增值税的偿还利息。

This will be calculated from the day after the due date or the date of submission (whichever is later) and until the day HMRC pays you the repayment VAT amount due to you in full.

这将从到期日或提交日期(以较晚者为准)后的第二天开始计算,直到 HMRC 向您全额支付应付给您的增值税退税金额。

The repayment interest rate is Bank of England Base Rate minus 1%. The minimum rate of repayment interest will always be 0.5%.

还款利率为英格兰银行基准利率减去 1%。 最低还款利率将始终为 0.5%。

How can we help?

At Alliotts China Desk we provide a range of VAT services from MTD VAT filing to complicated VAT advisory service. If you have any questions or would like to speak to our team about your situation, then please get in touch.

Alliotts 中国业务团队,可提供从增值税申报到复杂的增值税咨询服务,等一系列的服务。如果您有任何问题或想与我们的团队讨论您的情况,欢迎您随时联系我们!

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