Here is a quick recap of the Covid support measures ending on 30 September 2021
Supplies made by the hospitality industry that have been subject to a 5% VAT rate since July 2020, will become liable to 12.5% VAT between 1 October 2021 and 31 March 2022.
A recap of HMRC’s proposals to reform the penalties for late submissions to a points based system.
A summary of the timelines involved as government Covid-19 support measures are wound down.
HMRC has clarified the payment options and how to join the VAT deferral new payment scheme. The online service will be open between 23 February and 21 June 2021.