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Merge pull request #74 from hmrc/DL-8912
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[DL-8912] Updated the VAT (MTD) End-to-End Service Guide.
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@Thepworth95
Thepworth95 authored Nov 14, 2022
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93 changes: 75 additions & 18 deletions source/documentation/hints.html.md
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Expand Up @@ -23,7 +23,10 @@ The following hints will help you to build appropriate prompts into your softwar
<tr>
<td>Prior to VAT return due date</td>
<td>Notify the customer when a VAT return is due, and inform them of their late submission penalty position if they fail to submit on time (i.e. the customer will receive a penalty point or a £200 fine).</td>
<td><p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20obligations">Retrieve VAT obligations</a> - to find out when the next VAT return is due.</p><p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20penalties%20[test%20only]">Retrieve VAT penalties</a> - to see the current late submission penalty position, and hence whether the customer will receive a penalty point or a fine if they make a late submission.</p></td>
<td>
<p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20obligations">Retrieve VAT obligations</a> - to find out when the next VAT return is due.</p>
<p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20penalties%20[test%20only]">Retrieve VAT penalties</a> - to see the current late submission penalty position, and hence whether the customer will receive a penalty point or a fine if they make a late submission.</p>
</td>
</tr>
<tr>
<td>Customer submits a VAT return late</td>
Expand All @@ -32,10 +35,19 @@ The following hints will help you to build appropriate prompts into your softwar
</tr>
<tr>
<td>Customer has penalty points</td>
<td><p>Inform the customer, prior to each VAT return submission due date, how submitting the VAT return on time will get them closer to resetting their penalty points to zero.</p><p>Also, remind the customer to submit any outstanding VAT returns.</p></td>
<td><p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20obligations">Retrieve VAT obligations</a> - to find out when the next VAT return is due.</p><p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20penalties%20[test%20only]">Retrieve VAT penalties</a> - call this (prior to using the <a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Submit%20VAT%20return%20for%20period">Submit VAT return for period</a> endpoint) to see whether the individual or organisation currently has any penalty points. If they have, then prompt the customer that they can get closer to resetting their penalty points if they submit the next VAT return on time.</p><p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20obligations">Retrieve VAT obligations</a> - to see any open VAT returns, and remind the customer to submit them.</p></td>
<td>
<p>Inform the customer, prior to each VAT return submission due date, how submitting the VAT return on time will get them closer to resetting their penalty points to zero.</p>
<p>Also, remind the customer to submit any outstanding VAT returns.</p>
</td>
<td>
<p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20obligations">Retrieve VAT obligations</a> - to:</p>
<ul>
<li>find out when the next VAT return is due.</li>
<li>see any open VAT returns, and remind the customer to submit them.</li>
</ul>
<p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20penalties%20[test%20only]">Retrieve VAT penalties</a> - to see whether the individual or organisation currently has any penalty points. If they have, then let them know that they can get closer to resetting their penalty points if they submit the next VAT return on time (and also submit any previous returns that are still open).</p>
</td>
</tr>

</table>

## Late Payment Penalties
Expand All @@ -57,18 +69,46 @@ The following hints will help you to build appropriate prompts into your softwar
</tr>
<tr>
<td>Customer does not pay on or before due date</td>
<td><p>Three days after the payment due date, notify the customer that they must pay (or agree to a payment plan) within 15 days of the due date, otherwise they will receive a late payment penalty.</p><p>Inform the customer that late payment interest will be due from the date that the amount was outstanding, to the date that it is paid in full.</p></td>
<td><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20liabilities">Retrieve VAT liabilities</a> - to get payment due dates for any liabilities with due dates that fall between 3 and 15 days ago, which also have an outstanding amount against them (outstandingAmount).</td>
<td>
<p>Three days after the payment due date, notify the customer that they must pay (or agree to a payment plan) within 15 days of the due date, otherwise they will receive a late payment penalty.</p>
<p>Inform the customer that late payment interest will be due from the date that the amount was outstanding, to the date that it is paid in full.</p>
</td>
<td><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20liabilities">Retrieve VAT liabilities</a> - to get any liabilities with payment due dates that fall between 3 and 15 days ago, which also have an outstanding amount against them (outstandingAmount).</td>
</tr>
<tr>
<td>Customer has not paid 15 days after due date</td>
<td>16 days after the payment due date, notify the customer that they have incurred a first late payment penalty at 2%. To stop that being increased to another 2%, they must pay (or agree to a payment plan) within 30 days of the due date.</td>
<td><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20penalties%20[test%20only]">Retrieve VAT penalties</a> - to get details of new late payment penalties, and to show the amount of unpaid tax at day 16 (LPP1LRCalculationAmount).</td>
<td>
<p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20penalties%20[test%20only]">Retrieve VAT penalties</a> - to get:</p>
<ul>
<li>details of the new first late payment penalty that has been applied (penaltyAmountPosted)</li>
<li>the amount of unpaid tax at day 16 (latePaymentPenalty1LowerRateCalculationAmount).</li>
</ul>
</td>
</tr>
<tr>
<td>Customer has not paid 30 days after due date</td>
<td><p>Notify the customer that they have received a first late payment penalty at 2% of what was outstanding at day 15, plus 2% of what is still outstanding at day 30. Inform the customer that they will now be receiving a second late payment penalty, calculated daily at a rate of 4% per year for the duration of the outstanding balance.</p><p>Until the customer pays, keep reminding them, at set intervals, of the outstanding debt and that the second penalty is still accruing.</p></td>
<td><p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20penalties%20[test%20only]">Retrieve VAT penalties</a> - to get details of the amount of unpaid tax at day 16 (LPP1LRCalculationAmount) and also the amount of unpaid tax at day 31 (LPP1HRCalculationAmount).</p><p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20penalties%20[test%20only]">Retrieve VAT penalties</a> - call this periodically, to see the number of days for which the second late payment penalty has accrued (LPP2Days), the amount that has accrued (penaltyAmountAccruing) and the amount that is yet to be paid (penaltyAmountOutstanding).</p><p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20financial%20details%20[test%20only]">Retrieve financial details</a> - call this to see further financial information relating to the penalty.</p></td>
<td>
<p>Notify the customer that they have received a first late payment penalty at 2% of what was outstanding at day 15, plus 2% of what is still outstanding at day 30. Inform the customer that they will now be receiving a second late payment penalty, calculated daily at a rate of 4% per year for the duration of the outstanding balance.</p>
<p>Until the customer pays, keep reminding them, at set intervals, of the outstanding debt and that the second penalty is still accruing.</p>
</td>
<td>
<p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20penalties%20[test%20only]">Retrieve VAT penalties</a> - to get:</p>
<ul>
<li>the amount of unpaid tax at day 16 (latePaymentPenalty1LowerRateCalculationAmount).</li>
<li>the amount of unpaid tax at day 31 (latePaymentPenalty1HigherRateCalculationAmount).</li>
<li>the resulting first late payment penalty that the customer will now be charged (penaltyAmountPosted).</li>
<li>the penalty charge reference (penaltyChargeReference).</li>
<li>the payment due date for the penalty charge (penaltyChargeDueDate).</li>
<li>the number of days for which the second late payment penalty has accrued (latePaymentPenalty2Days), the amount that has accrued (penaltyAmountAccruing) and the amount that is yet to be paid (penaltyAmountOutstanding).</li>
</ul>
<p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20financial%20details%20[test%20only]">Retrieve financial details</a> - passing in:</p>
<ul>
<li>the charge reference of the first late payment penalty, to see further financial information relating to the first late payment penalty. For example, you can see the amount of accruing or posted interest on the penalty (documentInterestTotals).</li>
<li>the charge reference of the second late payment penalty, to see further financial information relating to the second late payment penalty. For example, you can see the amount of accruing or posted interest on the penalty (documentInterestTotals).</li>
<li>the charge reference of either the first or second late payment penalty, to see details of the late payment interest that is also accruing, on a daily basis, on the amount of unpaid VAT.</li>
</ul>
</td>
</tr>
</table>

Expand All @@ -91,17 +131,34 @@ The following hints will help you to build appropriate prompts into your softwar
</tr>
<tr>
<td>Customer does not pay on or before due date</td>
<td><p>Three days after the payment due date, notify the customer that they must pay (or agree to a payment plan) within 30 days of the due date, otherwise they will receive a late payment penalty.</p><p>Inform the customer that late payment interest will be due from the date that the amount was outstanding, to the date that it is paid in full.</p></td>
<td><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20liabilities">Retrieve VAT liabilities</a> - to get payment due dates for any liabilities with due dates that fall between 3 and 30 days ago, which also have an outstanding amount against them (outstandingAmount).</td>
<td>
<p>Three days after the payment due date, notify the customer that they must pay (or agree to a payment plan) within 30 days of the due date, otherwise they will receive a late payment penalty.</p>
<p>Inform the customer that late payment interest will be due from the date that the amount was outstanding, to the date that it is paid in full.</p>
</td>
<td><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20liabilities">Retrieve VAT liabilities</a> - to get any liabilities with payment due dates that fall between 3 and 15 days ago, which also have an outstanding amount against them (outstandingAmount).</td>
</tr>
<tr>
<td>Customer has not paid 30 days after due date</td>
<td><p>Notify the customer that they have received a first late payment penalty at 2% of what was outstanding at day 15, plus 2% of what is still outstanding at day 30. Inform the customer that they will now be receiving a second late payment penalty, calculated daily at a rate of 4% per year for the duration of the outstanding balance.</p><p>Until the customer pays, keep reminding them, at set intervals, of the outstanding debt and that the second penalty is still accruing.</p></td>
<td><p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20penalties%20[test%20only]">Retrieve VAT penalties</a> - to get details of the amount of unpaid tax at day 16 (LPP1LRCalculationAmount) and also the amount of unpaid tax at day 31 (LPP1HRCalculationAmount).</p><p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20penalties%20[test%20only]">Retrieve VAT penalties</a> - call this periodically, to see the number of days for which the second late payment penalty has accrued (LPP2Days), the amount that has accrued (penaltyAmountAccruing) and the amount that is yet to be paid (penaltyAmountOutstanding).</p><p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20financial%20details%20[test%20only]">Retrieve financial details</a> - call this to see further financial information relating to the penalty.</p></td>
</tr>
<tr>
<td>Just prior to the period of familiarisation ending</td>
<td>Inform customers that the period of familiarisation is ending, and they will now have up to 15 days after the due date to make payment. Otherwise, they will be subject to late payment penalties.</td>
<td><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20liabilities">Retrieve VAT liabilities</a> - optionally, call this to get upcoming payment due dates that will fall after the period of familiarisation has ended.</td>
<td>
<p>Notify the customer that they have received a first late payment penalty at 2% of what was outstanding at day 15, plus 2% of what is still outstanding at day 30. Inform the customer that they will now be receiving a second late payment penalty, calculated daily at a rate of 4% per year for the duration of the outstanding balance.</p>
<p>Until the customer pays, keep reminding them, at set intervals, of the outstanding debt and that the second penalty is still accruing.</p>
</td>
<td>
<p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20VAT%20penalties%20[test%20only]">Retrieve VAT penalties</a> - to get:</p>
<ul>
<li>the amount of unpaid tax at day 16 (latePaymentPenalty1LowerRateCalculationAmount).</li>
<li>the amount of unpaid tax at day 31 (latePaymentPenalty1HigherRateCalculationAmount).</li>
<li>the resulting first late payment penalty that the customer will now be charged (penaltyAmountPosted).</li>
<li>the penalty charge reference (penaltyChargeReference).</li>
<li>the payment due date for the penalty charge (penaltyChargeDueDate).</li>
<li>the number of days for which the second late payment penalty has accrued (latePaymentPenalty2Days), the amount that has accrued (penaltyAmountAccruing) and the amount that is yet to be paid (penaltyAmountOutstanding).</li>
</ul>
<p><a href="https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-api/1.0#Retrieve%20financial%20details%20[test%20only]">Retrieve financial details</a> - passing in:</p>
<ul>
<li>the charge reference of the first late payment penalty, to see further financial information relating to the first late payment penalty. For example, you can see the amount of accruing or posted interest on the penalty (documentInterestTotals).</li>
<li>the charge reference of the second late payment penalty, to see further financial information relating to the second late payment penalty. For example, you can see the amount of accruing or posted interest on the penalty (documentInterestTotals).</li>
<li>the charge reference of either the first or second late payment penalty, to see details of the late payment interest that is also accruing, on a daily basis, on the amount of unpaid VAT.</li>
</ul>
</td>
</tr>
</table>

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