Consultation outcome

Assistance with electronic filing of VAT returns

This consultation has concluded

Download the full outcome

Electronic filing of VAT returns - responses, final outcome and draft legislation

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VAT: Electronic filing technical consultation - summary of responses

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Detail of outcome

A response document to the original consultation was published on 22 April 2014 and set out how the Government will proceed. Legislation will be introduced to clarify that telephone filing is an alternative form of electronic filing and will be available to businesses that satisfy HMRC that they meet certain criteria. The document also includes the proposed draft amendments to the VAT Regulations.

Following technical consultation on the proposed draft legislation, a summary of responses was published on 1 July 2014. Amended VAT Regulations were laid before Parliament on 9 June 2014, and will enter into force on 1 July 2014.

Original consultation

Summary

HMRC is changing the VAT rules to clarify the assistance available to businesses that are required to file their VAT returns online but have difficulty in doing so.

This consultation ran from
to

Consultation description

All VAT registered businesses (apart from those excepted on religious grounds and those subject to insolvency procedures) must file their VAT returns using an approved means of electronic communication. This mandatory requirement was introduced in law on 1 April 2012. Prior to this, following a consultation exercise, HMRC established procedures to help businesses that required assistance to file online.

However, following a Tribunal decision, the government is carrying out this review to ensure that:

  • the law provides a means by which all VAT registered businesses that are required to do so can file using an approved means of electronic communications
  • HMRC’s guidance to businesses who have difficulty in filing online is clear and appropriate options are available to businesses

Documents

VAT: amendments to legislation - assistance with electronic filing of VAT returns

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Published 20 December 2013
Last updated 1 July 2014 + show all updates
  1. Publication of a summary of responses document following technical consultatoin on draft legislation.
  2. Publication of final outcome/response document
  3. First published.