Changes to VAT penalties and interest from 01 January 2023
HMRC starts chasing up SEISS overpayments HMRC has started to recover overpayments of Self-employment Income Support Scheme (SEISS) grants.From April, HMRC is writing to taxpayers whose entitlement to the fourth or the fifth SEISS grant has reduced by more than £100 to ask them to repay amounts that were overpaid.Entitlement to the fourth and fifth…