Originally posted by jbeer
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If you registered for the CLSO then this has to be agreed before 30th September according to HMRC. You can no longer apply for CLSO.
My guess is that HMRC has a lot of catching up here and may extend that deadline for agreement, but for the moment they're holding that line.
If however you have an APN that is due BEFORE the payment required under the CLSO (which is essentially any APN issued before 30th September as the settlement has a 90 day payment window) then failure to pay the APN will result in a late payment penalty/surcharge.
The APN should therefore be paid to avoid the additional 5% charge.
Quite how HMRC will manage this if instalments for APN and/or CLSO are agreed, I don't yet know.
DO NOT assume that if you have CLSO figures or even if you have sent back the forms accepting the CLSO (why?) that you are exempt from paying the APN - you are not.
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