EXPLANATORY NOTE
(This note is not part of the Regulations)
A fee is charged by HM Revenue and Customs for payments made by credit card over the internet. These Regulations amend the Taxes, etc. (Fees for Payment by Internet) Regulations 2011 (S.I. 2011/711) to increase the fee payable to 1.5% of the payment (it was 1.4% of the payment) from 2nd November 2015.
A Tax Information and Impact Note has not been prepared for these Regulations as they contain no substantive changes to tax policy.