HM Revenue & Customs has long issued warnings to those paying their VAT liabilities electronically by bankers automatic clearing services (BACS) that there is a delay in the payments being transferred and that the money must arrive by the due date, rather than the payment being initiated by the due date. Nonetheless, in the case of Dental IT Ltd (TC001002) a member of the company staff contacted the HMRC telephone enquiry service to enquire why they had received a default notice. They were told they had to 'submit both the return and payment on the seventh'.
展开▼
机译：HM Revenue＆Customs长期以来一直警告那些通过银行自动清算服务（BACS）以电子方式支付增值税负债的人，表明付款被延迟，并且款项必须在到期日之前到达，而不是开始付款在截止日期之前。但是，对于Dental IT Ltd（TC001002），该公司的一名工作人员联系了HMRC电话查询服务，以询问为什么他们收到了默认通知。他们被告知必须“在第七天同时提交退货和付款”。
展开▼
