Queen Elizabeth II Memorial Day
Earlier this week, the Bill establishing Queen Elizabeth II Memorial Day passed its third reading to create a one-off public holiday.
This would include, for example, the due date for payment of penalties, the date for payment of duty following an assessment notice, or the time frame for applying for administrative reviews.
Example: An assessment notice for duty payable was issued on 5 September 2022 under s113 of the CEA. Under s124 of the CEA, the duty must be paid within 20 working days after the day the notice was issued. Previously, this would have been 3 October 2022. The new day for payment, taking the Queen Elizabeth II Memorial Day one-off public holiday into account, would be 4 October 2022.