SCHEDULES

F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme

Annotations:
Amendments (Textual)
F1

Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7)

PART 5Collection of F2...UK VAT

Annotations:
Amendments (Textual)

Further default after service of notice

28

1

If a person on whom a special surcharge liability notice has been served—

a

is in default in respect of a tax period ending within the special surcharge period specified in (or extended by) that notice, and

b

has outstanding special scheme VAT for that tax period,

the person is to be liable to a surcharge of the amount given by sub-paragraph (2).

2

The surcharge is equal to whichever is the greater of—

a

£30, and

b

the specified percentage of the person's outstanding special scheme VAT for the tax period.

3

The specified percentage depends on whether the tax period is the first, second or third etc period in respect of which the person is in default and has outstanding special scheme VAT, and is—

a

for the first such tax period, 2%;

b

for the second such tax period, 5%;

c

for the third such tax period, 10%;

d

for each such tax period after the third, 15%.

F34

“Special scheme VAT”, in relation to a person, means VAT that the person is liable to pay in respect of scheme supplies treated as made in the United Kingdom to—

a

the Commissioners under this Schedule, or

b

the tax authorities for the administering member State under a non-UK scheme.

5

A person has “outstanding special scheme VAT” for a tax period if some or all of the special scheme VAT for which the person is liable in respect of that period has not been paid by the deadline for the person to submit F4an OSS scheme return or a non-UK return for that period (and the amount unpaid is referred to in sub-paragraph (2)(b) as “the person's outstanding special scheme VAT” for the tax period).