Impact assessment: Penalty Reform and Interest Harmonisation for VAT

HM Revenue and Customs screens all policy changes for equality impacts on groups sharing protected characteristics, and to identify any appropriate mitigations, as required.

This is in line with our commitments to the Equality Act 2010 and our Public Sector Equality Duty (section 149 of the Equality Act) and our Northern Ireland Equality Scheme commitments to publish our impact assessments.