From April 2010 HMRC will start to impose penalties for late payment of all taxes.
The amount of the penalty depends on several factors but the message is clear : pay your tax by the correct date or incur interest and a penalty.

If you believe that you / the company will be unable to pay by the payment date we suggest that you immediately contact Business Support Services on 0845 302 1435.

Agreeing a payment plan with HMRC in advance of the payment date will eliminate interest and penalties.