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Debt warehousing

  1. Overview
  2. Taxes included in the Warehousing Scheme
  3. Warehouse periods
  4. Warehouse extension 2022
  5. Qualifying terms and conditions
  6. Removal from warehouse
  7. Debt Warehousing benefits
  8. Repayment of warehouse debt

Removal from warehouse

Failure to file returns may result in your Debt Warehousing being withdrawn.

Where warehousing is withdrawn, periods which had been warehoused:

  • will become payable immediately
  • may be subjected to debt collection enforcement action
  • will be subject to interest charges of 8% or 10% per annum.  

In addition, your Tax Clearance Certificate (TCC) will be automatically rescinded. Consequently, any Government support payments or grant aid will cease until your compliance issues are rectified.

Next: Debt Warehousing benefits

Published: 28 February 2023 Print this page

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